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exemptions for her two children, Brent Shaw (Brent) and Ronald
Shaw (Ronald), (2) an earned income tax credit of $3,075, and (3)
a child tax credit of $821.
On April 4, 2003, respondent’s Compliance Center in Austin,
Texas, mailed a 30-day letter to petitioner proposing to disallow
her: (1) Head of household filing status and instead to treat
her as a single filer; (2) dependency exemptions for her two
children, Brent and Ronald; (3) earned income tax credit; and (4)
child care tax credit. The 30-day letter included an address and
telephone number to contact by May 4, 2003, if petitioner did not
agree with the proposed changes to her 2002 return.
Shortly after she received the April 4, 2003, 30-day letter,
petitioner retained Jeffrey D. Stoermer (petitioner’s counsel) to
represent her in the above matter concerning her claimed 2002 tax
refund. Petitioner did not respond to the 30-day letter.
On June 13, 2003, respondent issued to petitioner a notice
of deficiency for 2002 in which respondent determined an income
tax deficiency of $5,227. Among other things, respondent
determined that petitioner should use a filing status of single
and disallowed her earned income credit, child care credit, and
claimed exemptions for her two children.
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Last modified: May 25, 2011