- 2 -
Respondent determined for 2003 a deficiency in petitioner’s
Federal income tax of $4,962. The issues for decision are
whether petitioner: (1) Is entitled to dependency exemption
deductions, (2) is entitled to an earned income credit, and (3)
is entitled to a child tax credit and an additional child tax
credit.
Background
The stipulated facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioner resided in Miami, Florida.
Petitioner has one son, DP. Petitioner also has one
“daughter”, EW, who is not biologically related to him, but he
has treated EW like his own daughter since her birth.
During 2003, petitioner was employed as an insulator by
Fence Masters. Petitioner filed a Form 1040A, U.S. Individual
Income Tax Return, for 2003, reporting wages of $13,871,
unemployment compensation of $1,791, and adjusted gross income of
$15,662.
Respondent issued to petitioner a statutory notice of
deficiency determining petitioner was not entitled to dependency
exemption deductions, an earned income credit, a child tax credit
or an additional child tax credit, because he failed to
substantiate his claims.
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