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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.
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 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
separately.
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.
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