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indicated checking account. To his Form 1040A, petitioner
attached a Form 8862 (Information To Claim Earned Income Credit
After Disallowance) and a Schedule EIC (Earned Income Credit
Qualifying Child Information) with appropriate information as to
VV and SV.
On his tax return, including the Form 8862 and the Schedule
EIC, petitioner stated (1) that VV and SV were his sons, (2) that
VV was born in 1998, and that SV was born in 1997, and (3) that
VV and SV each lived with petitioner in the United States for 12
months.
On May 16, 2003, respondent sent to petitioner a two-page
letter (Letter 566 B-EZ (SC)), to which was attached the
following: A two-page document relating to the earned income
credit (Form 886-H-EIC), a one-page document relating to support
documents for dependency exemptions (Form 886-H-DEP), a two-page
document relating to income tax examination changes (Form 4549),
and a one-page document relating to explanation items (Form 886-
A).7 This letter and the attached documents are hereinafter
sometimes collectively described as the May 16, 2003, letter.
The May 16, 2003, letter informed petitioner that respondent
was examining petitioner’s 2002 income tax return and proposed to
7 The letter also showed that a copy of Publication 3498,
The Examination Process, was enclosed, but the stipulated exhibit
does not include the Publication 3498.
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