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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.
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