Gilbert Vasquez - Page 5

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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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