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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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