John Joe Wilson - Page 4

                                        - 3 -                                         
          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.                                                                 




Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011