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Respondent determined for 2003 a deficiency in petitioner’s
Federal income tax of $2,650. The issues for decision are
whether petitioner is entitled to: (1) A dependency exemption
deduction, (2) head of household filing status,1 and (3) an
earned income credit.
Background
The stipulation of facts and exhibits received into evidence
are incorporated herein by reference. At the time the petition
in this case was filed, petitioner resided in Ft. Lauderdale,
Florida.
During 2003, petitioner paid $1,634.75 in child support for
his daughter TH.2 By letter dated May 28, 2004, the Department
of Treasury notified petitioner that it had applied petitioner’s
2003 tax refund of $250 toward his child support arrearage.
During 2003, petitioner was employed by Professional Drivers
of GA, Inc., d.b.a. Personnel One, and Strategic Staffing, Inc.
Petitioner also received unemployment compensation of $5,847 from
the State of Florida in 2003.
Petitioner timely filed a Form 1040A, U.S. Individual Income
Tax Return, for 2003, reporting wages of $6,452 and adjusted
gross income of $12,299. Respondent issued to petitioner a
1The Court’s resolution of the issue of petitioner’s filing
status will determine the correct computation of his standard
deduction for 2003.
2The Court will refer to the minor child by her initials.
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Last modified: May 25, 2011