TAX COURT OPINION

Case: Susana Mercado
Docket Number: 9091-09
Judge: Colvin
Opinion Type: bench
Filed: 11/16/2010
Pages: 4

UNITED STATES TAX COURT WASHINGTON, DC 20217 RMM SUSANA MERCADO, Petitioner, v. ) Docket No. 9091-09 COMMISSIONER OF INTERNAL REVENUE, Respondent. O R D E R Pursuant to Rule 152 (b) , Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall petitioner and to respondent a copy of transcript of Diane L. Kroupa at Los Angeles, California, on October 5, 2010, containing her oral the above case before Judge the proceedings of findings of fact and opinion. the pages of transmit the to In accordance with the oral findings of fact and opinion, decision will be entered under Rule 155. (Signed) Diane L. Kroupa Judge Dated: Washington, D.C. November 16, 2010 SERVED Nov 17 2010 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 3 Bench Opinion by Judge Diane L. Kroupa Susana Mercado v. IRS Docket Number 9091-09 October 5, 2010 The Court has decided to render oral findings of fact and opinion in è case. The oral findings of fact and opinion shall not be relied upon as precedent in any other case. This bench opinion is made pursuant to the authority granted by section 7459(b) and Rule 152. All section references are to the Internal Revenue Code for 2007 (referred to in this bench opinion as the "year at issue") and all Rule references are to the Tax Court Rules of Practice and Procedure. Ms. Mercado appeared pro se, and Nathan Johnston appeared on behalf of respondent. FINDINGS OF FACT AND OPINION Petitioner timely filed a Federal income tax return for 2007. Respondent audited petitioner and they eáÊE able to resolve all issues in the statutory deficiency notice plus numerous additional items, including various Schedule A expenses. The parties filed a stipulation of settled issues containing eleven paragraphs ön April 19, 2010. Counsel for respondent asked petitioner, an elementary school teacher, to provide necessary documentation to enable Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 4 petitioner to claim a second biological daughter for 2007 as she had claimed only one biological daughter on the original return. Petitioner provided documentation that B.T. is her 14-year old daughter that resided with her in the same principal place of abode as petitioner provided for her other qualifying child, A.T., that petitioner claimed as a dependent in 2007. The exhibits admitted at trial are incorporated by this reference. Petitioner resided in California at the time she filed the petition in this case. We are satisfied that petitioner may claim a dependency exemption for B.T. for 2007 just as respondent allowed petitioner to claim her other biological daughter, A.T., as a dependent and qualifying child for 2007. There was some confusion whether petitioner was ,seeking more medical expenses than the $£97272 of medical expenses petitioner and Appeals agreed that petitioner could claim in 2007 even though petitioner did not claim any medical expenses on the original return. We find that petitioner is not entitled to deduct any more than the $8,272 of medical expenses agreed to by Appeals and petitioner. All other issues have been resolved in the stipulation of settled issues containing eleven Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 5 paragraphs. The stipulation of settled issues is incorporated by this reference. To give effect to the stipulation of settled issues plus the additional dependency exemption found by the Court, decision will be entered under Rule 155. THIS CONCLUDES THE COURT' S ORAL FINDINGS OF FACTS AND OPINION IN THIS CASE. (Whereupon, at 9:35 a.m., the bench opinion in the above-entitled matter was concluded.) // // // // // // // // // // // // // // // // Heritage Reporting Corporation (202) 628-4888