TAX COURT OPINION

Case: Ann Dantzler
Docket Number: 17666-07
Judge: Colvin
Opinion Type: bench
Filed: 07/25/2008
Pages: 7

UNITED STATES TAX COUR T WASHINGTON , DC 2021 7 ANN DANTZLER, Petitione r V . Docket No . 17666-07 . COMMISSIONER OF INTERNAL REVENUE, Respondent ADM . Z RECC*DED SERVICE A-A-'~~ FILE S 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 trial of the above case before Judge Michael B . Thornton at Chicago, Illinois, on June 23, 2008, containing his oral findings of fact and opinion rendered at the conclusion of 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 . July 25, 2008 SERVED JUL 2 8 200 8 1 Bench Opinion by Judge Michael B . Thornton June 23, 200 8 2 Dantzler v . Commissioner Docket Number 17666-07 2 3 THE COURT : The Court has decided to render 4 oral findings of fact and opinion in this case, an d 5 the following represents the Court's oral findings of 6 fact and opinion . Except as otherwise provided by 7 Rule 152(c) of the Tax Court Rules of Practice an d 8 Procedure, the oral findings of fact and opinion shall 9 not be relied upon as precedent . 10 This bench opinion is made pursuant to the 11 authority granted by section 7459(b) and Rule 152 . 12 Section references are to the Interna l 13 Revenue Code in effect for the taxable years at issue . 14 All rule references are to the Tax Court Rules o f 15 Practice and Procedure . 16 FINDINGS OF FAC T 17 This case was tried on June 23, 2008, in 18 Chicago, Illinois . Ann Dantzler tried her case pro 19 se . Jason Anderson and Jonathan Havens represented 20 respondent . 21 Respondent determined a deficiency i n 22 petitioner's Federal income tax of $6,381 for the year 23 2006 . The issues for decision are whether petitioner 24 is entitled to claim dependency exemptions, head-of- 25 household filing status, the child tax credit and Heritage Reporting Corporation (202) 628-4888 3 f_.-. 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 additional child tax credit, and the child care credi t for the year 2006 . PetitionerAthat she is no t C~~hCec~~ S entitled to the earned income credit tax . Some of the facts have been stipulated and are so found . The stipulation of facts an d accompanying exhibits are incorporated by thi s reference . Petitioner resided in Illinois when he r petition was filed . For the taxable year 2006, petitioner file d a Form 1040 claiming head-of-household status, two dependency exemptions for D .H . and B .D ., the earne d income credit, the child tax credit and additiona l child tax credit, and the child care credit . On he r Form 1040 petitioner listed D .H . as a nephew and B .D . as a child . By notice of deficiency dated July 13, 2007 , respondent disallowed the dependency exemptions, the earned income credit, the child tax credit an d additional child tax credit, and the child car e credit . OPINIO N The burden of proof is on petitioner t o shows that she meets the relevant legal requirement s to establish entitlement for claimed dependenc y exemptions and other tax benefits that are at issue i n Heritage Reporting Corporation (202) 628-4888 5 1 qualifying relative as an individual : (a) who bears a 2 relationship to the taxpayer as described in sectio n 3 152(d)(2) ; (b) whose gross income for the year is less 4 than the exemption amount defined in section 151(d) ; 5 (c) who receives over half of his or her support from 6 the taxpayer for the taxable year at issue ; (d) who is 7 not a qualifying child of the taxpayer or of any other 8 taxpayer for the taxable year . In order to claim a n 9 exemption for a dependent qualifying relative, a 10 petitioner has the burden of establishing all the 11 elements of section 152(d)(1) . See Rule 142(a) . 12 Although B .D . and D .H . were related t o 13 petitioner within the meaning of section 152(d)(2)(H), 14 petitioner has not established that she provided ove r 15 half of the total support for the children for the 16 taxable year 2006 . In order to meet this burden o f 17 support, petitioner must establish by competent 18 evidence the total amount of support furnished for the 19 taxable year at issue . See Blanco v . Commissioner , 5 6 20 T .C . 512, 514-515 (1971) . Support includes "food , 21 shelter, clothing, medical and dental care, education , 22 and the like ." Sec . 1 .152-1(a)(2)~~ , Income Tax /0 23 Regs . 24 There is insufficient evidence in thi s 25 record to establish the total cost of the children's Heritage Reporting Corporatio n (202) 628-4888 6 1 support during this period, 2006 . Thus, petitioner 2 failed to establish that she provided more than half 3 of the children's support for 2006 and so has failed 4 to prove that B .D . or D .H . is a qualifying relative . 5 In addition, the record does not establish that B .D . 6 or D .H . are not qualifying children of any othe r 7 taxpayer for the taxable year 2006 . 8 In conclusion, neither B .D . nor D .H . may be 9 considered a qualifying child or a qualifyin g 10 relative . Therefore, neither B .D . nor D .H . may b e 11 considered petitioner's dependent . Petitioner is not 12 entitled to a dependency exemption deduction for B .D . 13 or D .H . Respondent's determination on this issue is 14 sustained . 15 B . Child Tax Credit : Section 24(a) 16 provides for a "credit against the tax . . . for th e 17 taxable year with respect to each qualifying child of 18 the taxpayer ." Section 24(c)(1) provides that fo r 19 purposes of section 24 "qualifying child" means an 20 individual under age 17 who is a qualifying child of 21 the taxpayer as defined in section 152(c) . A s 22 discussed above, petitioner has not shown that either 23 B .D . or D .H . is a qualifying child under sectio n 24 152(c) . 25 Therefore, she has not established that B .D . Heritage Reporting Corporatio n (202) 628-4888 7 1 or D .H . is a qualifying child for purposes of section 2 24 . Thus, petitioner is not entitled to a child tax 3 credit or an additional child tax credit for B .D . or 4 D .H . Respondent's determination on this issue i s 5 sustained . 6 C . Head-of-Household Filing Status : 7 Section 1(b) grants a special income tax rate schedule 8 to a taxpayer who files as head of household . To 9 qualify as a head of household, the taxpayer must 10 maintain as his or her home a household that is the 11 principal place of abode for more than half of the 12 taxable year of an individual who qualifies as the 13 taxpayer's dependent under section 151 . Sec . 14 2(b)(1)(A)(ii) . Section 151(c) allows an exemptio n 15 for each individual who is a dependent of the taxpayer 16 as defined in section 152(a) for the taxable year in 17 question . Further, Section 152(a)(1) and (2) defines 18 a dependent as a qualifying child or a qualif y 19 relative . 20 Because petitioner had no dependents as 21 defined under section 151, she is not entitled to 22 head-of-household filing status for 2005 . 23 Respondent's determination on this issue is sustained . 24 D . Child Care Credit : Section 21(a ) 25 provides a credit for dependent care necessary for Heritage Reporting Corporatio n (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 1 4 1 5 1 6 1 7 1 8 19 2 0 2 1 22 2 3 24 25 8 gainful employment in the case of a qualifying individual . Section 21 ( b)(1) requires in part that a "qualifying individual " is a dependent of the taxpaye r as defined in section 152(a) . Because petitioner had no dependents as defined under section 151, she is no t entitled to child care credit . To reflect the foregoing , a decision will b e entered for respondent . This concludes the Court ' s oral findings o f fact and opinion in this case . (Whereupon , at 1 :39 p .m ., the bench opinio n in the above - entitled matter was concluded . ) / / / / / / Heritage Reporting Corporation (202) 628-4888