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For 2003, a taxpayer is eligible under this subsection only if
his adjusted gross income was less than $11,230. Rev. Proc.
2002-70, 2002-2 C.B. 845. Petitioner’s adjusted gross income was
$12,299.
Accordingly, petitioner is not eligible for an earned income
credit.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011