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order granting primary physical custody of the two children to
Mr. Royster and liberal visitation to petitioner.1 Petitioner
and Mr. Royster were divorced on March 30, 2002. The divorce
decree ordered petitioner to pay Mr. Royster $278.48 per month
for child support.
Petitioner timely filed Forms 1040, U.S. Individual Income
Tax Return, for taxable years 2001 and 2002. On her 2001 and
2002 returns, petitioner filed as a head of household and claimed
two dependency exemptions for her two minor children, the earned
income credit, and the additional child tax credit. On her 2002
return, petitioner also claimed the child tax credit. Petitioner
did not attach to either return a Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents, or other
written declaration by Mr. Royster.
Respondent determined that petitioner was not eligible for
head of household filing status because her children did not live
with her for over half of each taxable year in issue, and that
she was not eligible for any of the other claimed exemptions and
credits. Accordingly, respondent determined a $4,8982 deficiency
1According to the May 29, 1998, order, liberal visitation
includes every other weekend and every other holiday.
2The Form 4549, Income Tax Examination Changes, attached to
the notice of deficiency for taxable year 2001 shows that
respondent applied a $4,489 overpayment from a subsequent tax
year against petitioner’s 2001 deficiency.
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Last modified: May 25, 2011