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On the record before us, we find that petitioner has failed
to carry his burden of establishing that he is entitled for his
taxable year 2003 to the child tax credit.
Claimed Additional Child Tax Credit
Where a taxpayer is eligible for a child tax credit, but
such taxpayer’s regular tax liability is less than the amount of
the child tax credit potentially available to such taxpayer, the
taxpayer will be entitled to a refundable credit known as an
additional child tax credit if certain requirements are met.
Sec. 24(d). We found above that petitioner failed to show that
he is entitled for his taxable year 2003 to the child tax credit.
On the record before us, we find that petitioner has failed
to carry his burden of establishing that he is entitled for his
taxable year 2003 to the additional child tax credit.
To reflect the foregoing,
Decision will be entered for
respondent.
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