Charles F. Smith - Page 3

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          petitioner’s mother in Fort Valley, Georgia,1 rather than                   
          returning to petitioner’s apartment in Tallahassee, Florida.                
          For 12 weeks during the summer, I.T.D.S. lived with petitioner at           
          petitioner’s apartment in Tallahassee and spent approximately two           
          weekends per month with Ms. Gibson at her home in Georgia.                  
               During 2003, the State of Florida withheld $3,143.92 from              
          petitioner’s paychecks for child support payments to Ms. Gibson.            
          The State of Florida continued to withhold child support payments           
          during the 12 weeks of the summer when I.T.D.S. stayed with                 
          petitioner.   During 2004 petitioner began a legitimization                 
          proceeding to support his claim for custody of I.T.D.S. in the              
          event I.T.D.S. was ever removed from Ms. Gibson’s home.                     
               Petitioner and Ms. Gibson do not have an agreement regarding           
          who may claim I.T.D.S. as a dependent, and both petitioner and              
          Ms. Gibson claimed I.T.D.S. as a dependent and as a qualifying              
          child for purposes of the earned income credit.2  Petitioner also           
          claimed a section 21 child care credit and a section 24 child tax           
          credit on his 2003 tax return.  Respondent determined that                  
          petitioner was not entitled to a dependency exemption, child care           
          credit, child tax credit, and earned income credit and sent                 

               1Ms. Gibson and petitioner’s mother both resided in the town           
          of Fort Valley, Georgia, during the year in issue.                          
               2Petitioner did not attach to his a return a Form 8332,                
          Release of Claim to Exemption for Child of Divorced or Separated            
          Parents, or similar written declaration signed by Ms. Gibson                
          releasing her claim to the exemption.                                       





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