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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 by
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