TAX COURT OPINION

Case: Daryl Ferguson
Docket Number: 17673-09
Judge: Colvin
Opinion Type: bench
Filed: 04/05/2010
Pages: 6

UNITED STATES TAX COUR T WASHINGTON, DC 2021 7 DARYL FERGUSON, Petitioner v . ) Docket No . 17673-09 . COMMISSIONER OF INTERNAL REVENUE, Respondent O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Court shall transmit herewith to petitioner . and to respondent a copy of the pages of 'the ., transcript of the hearing in the above case befor e Judge Michael B . Thornton at Pittsburgh, Pennsylvania, on March 1, 2010, containing his oral findings of fact and opinion rendered at the conclusion of the trial : In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed ) Michael B . Thornton Judge Dated : Washington, D .C . April 5, 2010 OWED APR-6Z014 f.1 3 1 Bench Opinion by Judge Michael B . Thornton 2 Daryl Ferguson v . Commissioner Docket No . 17673-09 3 March 1, 201 0 4 The Court has decided to render ora l 5 findings of fact and opinion in this case and th e 6 following represents the Court's oral findings of fact 7 and opinion . Except as otherwise provided by Rul e 8 152(c) of the Tax Court Rules of Practice an d 9 Procedure, the oral findings of fact and opinion shall 10 not be relied upon as precedent . 11 This bench opinion is made pursuant to the 12 authority granted by Section 7459(b) and Rule 152 . 13 Section references are to the Internal Revenue Code in 14 effect for the taxable years at issue . All Rul e 15 references are to the Tax Court Rules of Practice and 16 Procedure . This case was tried on March 1, 2010, in 17 Pittsburgh, Pennsylvania . Petitioner tried his case 18 pro se . Lisa DiCerbo represented Respondent . 19 Respondent determined a deficiency i n 20 Petitioner's Federal income tax of $2,054 for the year 21 2007 . The issues for decision are whether Petitioner 22 is entitled to claim a dependency exemption, head of 23 household filing status, and the child tax credit for 24 tax year 2007 . 25 Findings of fact . Petitioner resided in Heritage Reporting Corporatio n (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 Pennsylvania when his petition was filed . For th e taxable year 2007 Petitioner filed a Form 1040 , electing head of'household filing status, and claimin g one dependency exemption and the child tax credit wit h respect to his son, whom e~~r~-IT I will refer to as C . MJ % By notice of deficiency dated May 18, 2009, Respondent disallowed the dependency exemption, the child ta x credit, and determined Petitioner's filing status t o be single rather than head of household, resulting i n a $2,054 deficiency . Opinion . The burden of proof is o n Petitioner to show that he meets the relevant lega l requirements to establish entitlement for claime d dependency exemptions and other tax benefits that ar e at issue in this case . See Rule 142(a) . I . Dependency Exemption Deduction . A taxpayer may b e entitled to a dependency exemption deduction for eac h of his or her dependents . Section 151(a) and (c) . However, a taxpayer is entitled to claim a dependenc y exemption deduction only if the claimed dependent is a qualifying child or a qualifying relative unde r Section 152 (c) or (d) . Section 152(a) . Section 152(c)(1) defines a qualifying chil d as an individual, (A), who bears a relationship to th e taxpayer as described in Section 152(c)(2), (B), wh o Heritage Reporting Corporation (202) 628-4888 5 1 has the same principal place of abode as the taxpayer 2 for at least half of the taxable year, (C), who meets 3 the age requirements of Section 152(c)(3), and (D) , 4 who has not provided more than one half of his or her 5 own support for the taxable year in which he or she is 6 being claimed as a qualifying child . The onl y 7 requirement in dispute in this case is whethe r 8 Petitioner and C had the same principal place of abode 9 for at least half of 2007 . 10 Resolution of this issue turns on th e 11 competing testimony offered by Petitioner and by C's 12 mother, Dedra Jones, whom Respondent called as a 13 witness . We found Dedra Jones to be the mor e 14 credible, reliable, and consistent witness . Not only 15 was her testimony more detailed, but she appeared more 16 certain about her information and, unlike Petitioner, 17 did not waffle in her position . On the preponderance 18 of the evidence, we conclude that Petitioner did not 19 have the same place of abode as C more than one half 20 of 2007 . Accordingly, Petitioner is not entitled to a 21 dependency exemption by C for 2007 . 22 II . Child Tax Credit . Section 24(a ) 23 provides for "a credit against the tax . . . for the 24 taxable year with respect to each qualifying child of 25 the taxpayer ." Section 24(c)(1) provides that fo r Heritage Reporting Corporation (202) 628-4888 1 purposes of Section 24, qualifying child means a n 2 individual under age 17 who is a qualifying child of 3 the taxpayer as defined in Section 152(c) . A s 4 previously discussed, we have concluded that for 2007, 5 C was not a qualifying child of Petitioner's unde r 6 Section 152(c) . Accordingly, Petitioner is not 7 . entitled to a child tax credit for C for 2007 . 8 Respondent's determination on this issue is sustained . 9 III . Head of Household Filing Status . 10 Section 1(b) grants a special income tax rate schedul e 11 to a taxpayer who files as head of household . 12 qualify as the head of household, the taxpayer must 13 maintain as his or her home a household that is the 14 principal place of abode for more than half of th e 15 taxable year of an individual who qualifies as a 16 taxpayer's dependent under Section 151 . Section 17 2(b) (1) (A) (ii) : TonV v . Commissioner , T .C . kemo . 18 2004-165 . 19 Section 151(c) allows an exemption for each 20 individual who is a dependent of the taxpayer a s 21 defined in Section 152(a) for the taxable year in 22 question . As previously discussed, C was not a 23 qualifying child of Petitioner's for 2007 . Therefore 24 C was not P's dependent for purposes of Sectio n 25 151(c), and P is not entitled to head of household Heritage Reporting Corporatio n (202) 628-4888 1 2 3 4 5 6 7 8 9 1 0 1 1 1 2 1 3 1 4 1 5 1 6 1 7 1 8 1 9 2 0 2 1 2 2 2 3 2 4 25 7 filing status for 2007 . Respondent's determination o n this issue is sustained . To reflect the foregoing, a decision will b e entered for Respondent . This concludes the Court' s finding of fact and opinion in this case . THE COURT : The Court is adjourned . (Whereupon, at 1 :45 p .m ., the bench opinio n in the above-entitled matter was concluded . ) Heritage Reporting Corporation (202) 628-4888