- 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
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