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Although petitioner is not eligible to claim an earned
income credit under section 32(c)(1)(A)(i) for one or more
qualifying children, he may be an “eligible individual” under
section 32(c)(1)(A)(ii). For 2004, a taxpayer is eligible under
this subsection only if his or her adjusted gross income was less
than $11,490. Rev. Proc. 2003-85, sec. 3.06, 2003-2 C.B. 1184,
1187. Petitioner’s adjusted gross income for 2004 was $18,830.
Accordingly, petitioner is not eligible for an earned income
credit.
The Court has considered all of petitioner’s contentions,
arguments, requests, and statements. To the extent not discussed
herein, the Court concludes that they are meritless, moot, or
irrelevant.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: November 10, 2007