- 2 -
other court, and this opinion should not be cited as authority.
Respondent determined for 2003 a deficiency in petitioner’s
Federal income tax of $4,991.
The issues for decision are whether petitioner is entitled
to: (1) Deductions for dependency exemptions; (2) head of
household filing status; (3) the earned income credit; and (4)
the additional child tax credit.
The stipulated facts and exhibits received in evidence are
incorporated herein by reference. At the time the petition was
filed, petitioner resided in Houston, Texas.
Background
During 2003, petitioner resided in a household with her
mother, father, brother, sister, and her sister’s two children.
Petitioner filed her Federal income tax return for 2003 as head
of household, reported adjusted gross income of $13,088, and
claimed two dependency exemptions, CC and BD,1 the earned income
credit, and the additional child tax credit.
In a letter to respondent in 2004, petitioner stated that
with regard to BD: “I do not have the documentation necessary to
claim this person thus I am eliminating her as a dependent.” The
letter enclosed a birth certificate for CC, petitioner’s own
statement that she paid for “at least half of the support of my
brother”, and a notarized statement from her mother to the effect
1 The Court only uses initials of minor children.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011