Dimitri L. Harris - Page 4




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               For the year 2005, petitioner timely filed a Form 1040A,               
          U.S. Individual Income Tax Return.  He filed as a head of                   
          household and reported gross wage and salary income of                      
          $22,694.50.  Petitioner claimed two children as dependents, the             
          child care credit, the additional child tax credit, and the                 
          earned income credit.  In the notice of deficiency, respondent              
          determined that petitioner’s filing status was single and                   
          disallowed the two claimed dependency exemption deductions, the             
          child care credit, the additional child tax credit, and the                 
          earned income credit.                                                       
               Petitioner was not married during the year at issue;                   
          however, he lived with a woman and her four children.  Petitioner           
          was not the father of these children.  On his 2005 return                   
          petitioner claimed two of the children as dependents.  The two              
          children claimed were born, respectively, in 2000 and 2002.  The            
          mother of the children was not employed during the year at issue.           
          On his 2005 return petitioner listed the two children as his                
          niece and nephew.  Petitioner, however, was not so related to the           
          children.                                                                   
               The place where petitioner, the children, and their mother             
          lived was an apartment which was shared with another tenant.                
          Petitioner and the co-tenant paid the rent on the apartment.  The           
          mother of the children, who was unemployed, did not pay any                 
          portion of the rent.                                                        







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