Huon Pen - Page 4

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               In the notice of deficiency, respondent disallowed the                 
          dependency exemption deduction for L.H., the child care credit,             
          the child tax credit, the earned income credit, and petitioner’s            
          use of head-of-household filing status.  The basis for the                  
          disallowed dependency exemption deduction for L.H. was                      
          respondent’s determination that petitioner failed to establish              
          that she provided more than one-half of the support for L.H.  All           
          the other disallowed items flow from or relate to the disallowed            
          dependency exemption deduction.                                             
               Petitioner’s household for the year at issue included her              
          daughter, Jenny (the mother of L.H. and another child); her two             
          sons, Sam and Johnny; Narin Heng, the father of L.H. and the                
          other child; and petitioner’s husband or ex-husband, Sitha                  
          Thaing.  Thus, petitioner had three grown children of her own who           
          lived in the same place of abode along with Jenny’s two children.           
               Jenny was gainfully employed during 2001.  On her Federal              
          income tax return for 2001, Jenny claimed L.H. and her other                
          child as dependents.  However, on the subsequent advice of her              
          accountant and tax return preparer, Jenny filed an amended income           
          tax return for 2001, on which she did not claim L.H. as a                   
          dependent.  The purpose of this amended return was to allow                 
          Jenny’s mother, petitioner, to claim L.H. as a dependent on her             
          return.  Petitioner, accordingly, claimed L.H. as a dependent on            
          her return.                                                                 

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