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Respondent determined a $9,303 deficiency in petitioner’s
2002 Federal income tax and a $1,982 addition to tax under
section 6651(a)(1). The issues for decision are: (1) Whether
petitioner qualifies as a head of household; (2) whether
petitioner is entitled to an earned income credit; (3) whether
petitioner can deduct $28,600 for business-related expenses; and
(4) whether petitioner is liable for an addition to tax under
section 6651(a)(1) for failure to file a timely tax return.1
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Orlando, Florida.
Petitioner lived in Massachusetts in 2002 with his wife and
son. Petitioner worked as a taxi cab driver that year and leased
a cab from a company in Boston. Petitioner was responsible for
purchasing gasoline for the cab.
Petitioner and his wife did not file a joint 2002 Federal
income tax return. Petitioner instead filed as a “head of
household” and claimed an earned income credit with respect to
his son. Petitioner reported the income and expenses related to
the taxi cab on Schedule C, Profit or Loss From Business.
1 Adjustments not addressed in this opinion are
computational.
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Last modified: May 25, 2011