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negligence.
Petitioner filed his 2003 return as head of household and
claimed dependency exemption deductions for two minor children,
the earned income credit, and the additional child tax credit.
As previously discussed, petitioner was entitled to claim a
dependency exemption deduction for only one child, A.O.N., based
on the evidence presented to the Court. Respondent’s other
determinations were sustained.
With respect to the sustained determinations, petitioner was
responsible for complying with the provisions underlying the
requirements for the claimed deductions and filing status, and to
maintain records adequate to establish his entitlement thereto.
Petitioner failed to do this.
Accordingly, and based on the foregoing,
Decision will be entered
under Rule 155.
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Last modified: March 27, 2008