Dontez R. Parks - Page 11

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          25, 2004; and (2) November 12, 2004, in the amount of $419.76,              
          which was deposited on December 3, 2004.3                                   
               We are convinced that, during 2004, petitioner paid expenses           
          on behalf of BMB and was a caring uncle to his niece.  However,             
          petitioner has failed to provide the Court with any significant             
          corroborative evidence establishing the total amount of support             
          or that he provided over half of BMB’s support during the 2004              
          tax year.                                                                   
               Upon the basis of the record before us, respondent’s                   
          determination on this issue is sustained.                                   
          B.  Earned Income Credit                                                    
               As previously stated, petitioner claimed an earned income              
          credit for taxable year 2004 with BMB as the qualifying child.              
          In the notice of deficiency, respondent disallowed the earned               
          income credit.                                                              
               Subject to certain limitations, an eligible individual is              
          allowed a credit which is calculated as a percentage of the                 
          individual’s earned income.  Sec. 32(a)(1).  Earned income                  
          includes wages.  Sec. 32(c)(2)(A).  Section 32(c)(1)(A)(i), in              


               3 A difficulty is that for about half of the ABM paychecks,            
          the reported amounts are for “gross” with the “net” amounts cut             
          off in the joint exhibits.  Even taking into account net income             
          calculations, the amounts still do not correspond with the                  
          amounts deposited.  For some of the ABM paychecks that clearly              
          report net income, there are no corresponding bank deposit                  
          statements.  For example, there are no statements for June, July,           
          September, and December 2004.                                               




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