- 2 -
Respondent determined a deficiency of $4,788 in petitioner’s
Federal income tax for 2003. The issues for decision are: (1)
Whether petitioner is entitled to two dependency exemptions; (2)
whether petitioner is entitled to head of household filing
status; (3) whether petitioner is entitled to an earned income
tax credit; and (4) whether petitioner is entitled to an
additional child tax credit.
Background
Some facts have been stipulated and are so found. The
stipulation of facts and the attached exhibits are incorporated
by this reference. When the petition was filed, petitioner
resided in Glassboro, New Jersey.
Respondent sent a notice of deficiency to petitioner setting
forth a deficiency of $4,788 in income tax for 2003. In the
notice of deficiency, respondent changed petitioner’s filing
status to single and disallowed petitioner’s two dependency
exemptions for petitioner’s son, IC,2 and niece, AC, the earned
income tax credit, and the additional child tax credit.
Petitioner and IC’s mother did not live together during
2003. IC lived with his mother during most of the year. IC’s
mother did not claim him as a dependent on her 2003 tax return.
Petitioner and IC’s mother orally agreed to let petitioner claim
their son as a dependent on his return in 2003, but IC’s mother
2 The Court uses only the initials of minor children.
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Last modified: May 25, 2011