- 5 - child, the California legislature clearly drafted IHSS legislation to allow compensation to a parent who leaves full- time employment to care for his disabled minor child. Cal. Fam. Code sec. 3900 (West 2004); Cal. Welf. & Inst. Code sec. 12300(e) (West Supp. 2005).2 Therefore, IHSS payments received for the care of a minor child are not distinguishable under California law from IHSS payments received for the care of an adult child. Petitioners contend that their 1991 Federal income tax return was examined by the IRS, and they were allowed an exclusion of the IHSS payment from gross income. They have relied on this audit by the IRS to exclude IHSS payments from gross income on their Federal income tax returns for all subsequent years. The Court is satisfied that petitioners, in the past, have made good faith efforts to determine whether the subject IHSS payments constituted gross income. For at least 1 year, 1991, petitioners were allowed the exclusion of these payments from 2Cal. Welf. & Inst. Code sec. 12300(e) (West Supp. 2005) reads, in part: Where supportive services are provided by a person having the legal duty pursuant to the Family Code to provide for the care of his or her child who is the recipient, the provider of supportive services shall receive remuneration for the services only when the provider leaves full-time employment or is prevented from obtaining full-time employment because no other suitable provider is available and where the inability of the provider to provide supportive services may result in inappropriate placement or inadequate care.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011