- 2 - Respondent determined for 2003 a deficiency in petitioner’s Federal income tax of $2,943. The issues for decision are whether petitioner is entitled to: (1) A dependency exemption deduction for his niece, (2) an earned income credit, (3) a child tax credit, and (4) an additional child tax credit. Background The stipulation of facts and exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioner resided in Miami, Florida. During 2003, petitioner was 24 years old. Petitioner lived in a house with his mother Thelma Blake (Ms. Blake), his brother, and his niece TW.1 TW is the daughter of petitioner’s sister. At the time, TW was 7 years old. Petitioner was employed as a computer repair technician by Sygnetics, Inc. and Alienware Corp. in 2003. Ms. Blake was employed in 2003, and she earned approximately $35,000 to $40,000 that year. Petitioner filed a Form 1040, U.S. Individual Income Tax Return, for 2003, reporting wages of $11,132 and adjusted gross income of $11,132. Respondent issued to petitioner a statutory notice of deficiency determining that petitioner is not entitled to a dependency exemption deduction for TW, an earned income 1The Court will refer to the minor child by her initials.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011