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Petitioner supported herself and her children in 2002 with
wages, unemployment benefits, food stamps, and welfare medical
assistance until she was arrested. Petitioner continued to
support her children even after her arrest until July 2, 2002,
when the Children’s Services Division of the State of Oregon
began providing petitioner’s children financial and medical
assistance in their own names. Petitioner was ultimately
convicted of murder in 2003 and is presently serving a life
sentence at the Coffee Creek Correctional Facility. Petitioner’s
conviction was pending on appeal when this case was submitted.
Petitioner timely filed a Federal income tax return for 2002
claiming head of household status. She claimed her children as
dependents and also claimed an EIC. She stated on Schedule EIC,
Earned Income Credit, that she lived with her children for more
than half of 2002 but less than 7 months. Petitioner received
$1,070 for the EIC.
Respondent issued petitioner a deficiency notice concluding
that petitioner was not eligible for the EIC because she did not
share the same principal place of abode with her children for
more than half of 2002.2
2Respondent also concluded that petitioner was not eligible
to file as head of household or to claim dependency exemptions
for her children. Respondent’s disallowance of the head of
household filing status had no effect on petitioner’s tax
liability for 2002 because her standard deductions and exemptions
exceeded her adjusted gross income. Respondent has since
(continued...)
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