Xhevair Ferko - Page 3

                                        - 2 -                                         
               Respondent determined a deficiency of $2,903 in petitioner’s           
          2004 Federal income tax.  The issues for decision are:  (1)                 
          Whether petitioner’s proper filing status is head of household,             
          as petitioner contends, or married filing separately, as                    
          respondent contends, and (2) whether petitioner is entitled to              
          claim an earned income credit.                                              
               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 Philadelphia, Pennsylvania.                                      
               Respondent received petitioner’s 2004 Federal income tax               
          return on April 15, 2005.  Petitioner reported an earned income             
          credit of $2,903, claimed two dependents,2 and reported his                 
          filing status as single.  Respondent mailed to petitioner a                 
          notice of deficiency disallowing the earned income credit and               
          determining a deficiency of $2,903.  Respondent also changed                
          petitioner’s filing status from single to married filing                    
               Petitioner was legally married to Vera Ferko throughout                
          2004.  At no time did petitioner and Mrs. Ferko have a legal                
          separation.  Petitioner, his spouse, and their four children                

               2 Petitioner claims to care for only two of his four                   
          children that live in the house while his wife cares for the                
          other two children.                                                         

Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011