- 3 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011