- 32 -
establish that you were entitled to the earned income credit, we
disallowed it.”
The petition’s assignments of error include the following:
B. Petitioner provided the requested documentation to
the Internal Revenue Service to support his claim of
the Earned Income Credit.
C. Petitioner responded to requests for information
within the time deadlines requested by the Internal
Revenue Service? [Sic]
In the answer, respondent denied these assignments of error;
respondent also denied “for lack of present information”
petitioner’s numerous assertions of fact as to the basis for his
claimed earned income credit.
Thus, respondent’s position at the time of the answer was:
(1) Petitioner was not entitled to the earned income credit; (2)
petitioner had not provided the requested documentation to
support his claimed earned income credit; and (3) respondent did
not have information as to the truth of the petition’s factual
assertions as to petitioner’s eligibility for the earned income
credit.
Ultimately, respondent conceded error on the first part of
this position; i.e., respondent conceded that petitioner was
entitled to the earned income credit, and in the full amount
petitioner had claimed on his tax return. This concession came
about after petitioner provided documentation to support his
Page: Previous 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 NextLast modified: May 25, 2011