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Respondent determined a deficiency in petitioner’s Federal
income tax of $4,649 for the taxable year 2003.
After concessions,1 the issues for decision are: (1)
Whether petitioner is entitled to head of household filing
status; (2) whether petitioner may amend his 2003 tax return by
filing a joint return after he has received a notice of
deficiency for the 2003 tax year and timely petitioned this Court
for review of such deficiency; and (3) whether petitioner is
entitled to an earned income credit for taxable year 2003.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Baltimore, Maryland, on the date the petition was filed in this
case.
In the beginning of taxable year 2003, petitioner was
involved in a romantic relationship with Madeline Godley (Ms.
Godley). At this time, they were dating and living in separate
1Petitioner listed KM and MH (the Court uses only the minor
children’s initials) as dependents on his tax return for the
taxable year 2003. Additionally, petitioner claimed a childcare
credit, a child tax credit, and an additional child tax credit on
his tax return for the taxable year 2003. In the notice of
deficiency, respondent disallowed petitioner’s claimed dependency
exemption deductions, childcare credit, and child tax credits.
However, before trial, respondent conceded that petitioner was
entitled to the dependency exemption deductions, childcare
credit, and child tax credits for the taxable year 2003.
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