DocketNumber: Docket No. 18785-94.
Citation Numbers: 72 T.C.M. 1530, 1996 Tax Ct. Memo LEXIS 566, 1996 T.C. Memo. 553
Judges: DEAN
Filed Date: 12/23/1996
Status: Non-Precedential
Modified Date: 4/18/2021
1996 Tax Ct. Memo LEXIS 566">*566 Decision will be entered for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN,
Respondent determined a deficiency in petitioner's 1992 Federal income tax in the amount of $ 2,506 and an accuracy-related penalty 1996 Tax Ct. Memo LEXIS 566">*568 under
The issues for decision are: (1) Whether petitioner is entitled to deductions for dependency exemptions; (2) whether petitioner is 1996 Tax Ct. Memo LEXIS 566">*569 entitled to head of household filing status; (3) whether petitioner is entitled to an earned income credit; and (4) whether petitioner is liable for the accuracy-related penalty under
Some of the facts have been stipulated and are so found. The stipulation of facts and the exhibits received into evidence are incorporated herein by reference. Petitioner resided in Tampa, Florida, at the time he filed his petition.
FINDINGS OF FACT
1996 Tax Ct. Memo LEXIS 566">*570During 1992, petitioner resided in Tampa, Florida. Petitioner lived apart from his wife, Dorothy Presley, at all times in 1992.
On his 1992 Federal income tax return petitioner used head of household filing status and claimed three dependency exemptions; one each for himself, his son (Thomas Howard Presley), and his daughter (Leah Marie Presley). He also claimed an earned income credit in the amount of $ 1,835.
OPINION
Respondent's determinations are presumed correct, and petitioner bears the burden of proving otherwise.
1. Dependency Exemtions
Respondent determined that petitioner is not entitled to claim any dependency exemptions other than for himself.
In the case of a child whose parents live apart at all times during the last 6 months of the calendar year, generally the custodial parent (i.e., the parent having custody of the child for the greater portion of the calendar year) is treated as providing over one-half of the support of the child.
Although petitioner provided inconsistent testimony as to where the children resided during 1992, he did admit that they were with him "on and off" and that they attended elementary school for the entire year in Zephyr Hills, the town where his wife was living. Petitioner estimated that Zephyr Hills is approximately 25 miles away from Tampa.
Based on the record, petitioner has not proven that he had custody of the children for the greater portion of the calendar year. Consequently, petitioner's wife, as the custodial parent, is deemed to have provided more than half the support of the children, pursuant to the general rule of
Petitioner has further not established that an exception to the general rule of
Petitioner has not shown that he was the custodial parent of his children under
Respondent determined that petitioner is not entitled to head of household filing status because he did not satisfy the requirements necessary for a married taxpayer to claim such status.
One of the requirements to qualify for head of household1996 Tax Ct. Memo LEXIS 566">*574 filing status is that an individual must not be married at the close of the taxable year.
As discussed above, petitioner has failed to establish that his household was for more than one-half of the taxable year the principal place of abode of either of his children, and that he is entitled to claim a dependency exemption for either of the children. Accordingly, we hold that petitioner is not entitled to head of household filing status for 1992.
Respondent determined that petitioner is not 1996 Tax Ct. Memo LEXIS 566">*575 entitled to an earned income credit because he did not file a joint return with his wife.
Petitioner, a married individual within the meaning of
1996 Tax Ct. Memo LEXIS 566">*576
Finally, respondent determined that petitioner is liable for the accuracy-related penalty under
The accuracy-related penalty is equal to 20 percent of any portion of underpayment attributable to a taxpayer's negligence or disregard of rules or regulations.
Petitioner offered no evidence to meet his burden of proof with respect1996 Tax Ct. Memo LEXIS 566">*577 to the accuracy-related penalty, and, accordingly, we sustain respondent on this issue.
To reflect the foregoing,
1. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.↩
2. Additionally, petitioner has failed to establish that he is an "eligible individual" for purposes of the earned income credit.