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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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Last modified: May 25, 2011