- 8 - Respondent’s disallowance of this credit, therefore, is sustained. The fifth issue is the child tax credit under section 24(a). Petitioner is not entitled to that credit because the child with respect to whom the credit is claimed, under section 24(c), must be a child for whom the taxpayer is allowed a deduction under section 151 and who has not attained age 17. Petitioner is not entitled to the dependency exemption deduction under section 151 for the child. Petitioner’s son, therefore, was not a qualifying child for the year at issue. The final issue is the late filing addition to tax under section 6651(a)(1) with respect to petitioner’s 2003 income tax return. At trial, respondent submitted into evidence a certificate of official record regarding petitioner’s income tax return for 2003. The copy of petitioner’s return for 2003, which is part of the official record, shows a date stamp as having been received on August 16, 2004. The attached copy of the return shows that the return was signed on April 27, 2004. Under section 6072(a), an income tax return on the basis of a calendar year shall be filed on or before the 15th day of April following the close of the calendar year. Petitioner’s return for 2003, therefore, should have been filed on or before April 15, 2004. The return was received by the IRS several months later. More importantly, however, the return itself shows a signature date byPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011