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petitioner. Petitioner and Ms. Campbell have never been married
and did not live together during the year in issue. Under
penalty of perjury, Ms. Campbell represented to the Jacksonville
Housing Authority and the Jacksonville Department of Children and
Families that H.C. and D.C. lived with her, enabling her to
receive subsidized housing, food stamps, Medicaid, and Social
Security benefits totaling approximately $1,635 per month.1
In addition to those subsidized benefits, Ms. Campbell spent
approximately $450 per month for utilities, rent, and food.
Ms. Campbell and Derrick Cross (Mr. Cross), who refers to
himself as D.C.’s godfather, are friends. Because Mr. Cross
occasionally took D.C. shopping and to the movies, Ms. Campbell
gave Mr. Cross D.C.’s Social Security number so that Mr. Cross
could claim a dependency exemption under section 151 and an
earned income credit under section 32 on his 1999 and 2000 tax
returns. Mr. Cross also claimed a dependency exemption and
earned income credit, using D.C.’s Social Security number, on his
2003 tax return.
1Ms. Campbell’s rent subsidy was $725 per month and she also
received approximately $350 per month in food stamps. The record
shows that Ms. Campbell received, on behalf of H.C.,
approximately $560 per month in Social Security benefits. The
record does not disclose the amount of medicaid benefits received
each month.
H.C. receives Social Security benefits because H.C. has a
speech impairment and the children receive Medicaid benefits
because H.C. suffers from asthma and D.C. suffers from chronic
bronchitis.
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Last modified: May 25, 2011