- 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