Daniel D. McBol Aruai - Page 5

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          money.  We don’t keep receipts of every little things [sic] we              
          buy, for buying food or buying clothes, or anything, or even, you           
          know, we just give money, we forget about it.”  Petitioner began            
          providing financial support for Peter Wuol’s children when he               
          obtained a job at the Broadmoor Hotel in Colorado Springs,                  
          Colorado, which paid him approximately $16,000 per year.                    
          Petitioner testified that he gave Peter Wuol approximately                  
          $1,3387 to help Peter Wuol raise his children.  This amount                 
          represented a partial refund from petitioner’s 2003 Federal tax             
          return.  At trial, petitioner acknowledged that the refund check            
          was received in January 2004 and that he gave the check directly            
          to the Wuol family.                                                         
               Petitioner contends that during 2003 he thought he gave more           
          than $2,000 in “food and other things” and that he provided                 
          approximately $1,000 in cash to Peter Wuol’s family for buying              
          food, paying for the phone bill, or for “anything”.  Peter Wuol             
          confirmed that petitioner bought gifts for the children in the              
          form of shoes and clothes, as well as taking them to restaurants            
          for meals.  Other than his and Peter Wuol’s testimony and the               
          receipts, discussed below, petitioner did not present any                   


               7 Petitioner’s 2003 Federal tax return showed a refund due             
          of $5,105.  The earned income credit in the amount of $3,584 was            
          withheld pending an inquiry on petitioner’s return.  Petitioner             
          was refunded $1,521, representing the sum of $901 for withholding           
          credits and $620 for the additional child tax credit.  Of that              
          amount, H&R Block, petitioner’s tax preparer, was paid a fee in             
          the approximate amount of $200.                                             




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