- 2 -
other court, and this opinion shall not be treated as precedent
for any other case. In a notice of deficiency, respondent
determined income tax deficiencies of $5,323 and $5,426 for
petitioner’s 2003 and 2004 tax years, respectively. Respondent
also determined accuracy-related penalties under section 6662(a)
of $1,064.60 and $1,085.20 for the 2003 and 2004 tax years,
respectively. At trial, respondent conceded2 that petitioner’s
income tax deficiencies should be reduced from $5,323 to $3,866
for 2003 and from $5,426 to $4,187 for 2004. Also, respondent
conceded the section 6662(a) penalties for both years.
The issues remaining for our consideration are whether
petitioner: (1) Is entitled to a dependency exemption for his
nephew for 2003 or 2004; (2) is entitled to file using head of
household filing status for 2003 and/or 2004; (3) is entitled to
an earned income credit for 2003 or 2004; and (4) is entitled to
a child tax credit for his nephew for 2003 and/or 2004.
Petitioner married in Egypt, and he and his wife moved to
the United States during 1998. He and his wife had two children
and lived in Hurst, Texas, at the time his petition was filed.
Petitioner, although married during 2003 and 2004, used the
filing status “married filing separately” in filing his Federal
2 Respondent also conceded that petitioner is entitled to
claimed dependency exemption for the one child petitioner had
claimed on his 2003 and 2004 income tax returns. Respondent also
conceded that petitioner is entitled to child care credits for
that dependent child for the years 2003 and 2004.
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