Although CSTJ Lewis (“Quel Nom!”) Carluzzo doesn’t say it in Susan D. Turner, T. C. Memo. 2024-20, filed 2/8/24, when he sends Susan and IRS off for a Rule 155 beancount, I hope Susan doesn’t get tagged with the 20% Section 6662(a) chop.

No mention of chops in this four (count ’em, four) page opinion, but Susan is back to single, not the HOH she claimed, and no EITC.

Yes, her minor grandchild did not provide more than half his/her support during year at issue, and Susan “helped [grandchild] pay for rent, phone bills, clothing, food, transportation, and other personal expenses. ” T. C. Memo. 2024-20, at p. 2.

But (you guessed it) grandchild did not live under Susan’s roof for more than half the year; Susan could only establish 60 days. Even though State court named Susan as grandchild’s guardian for years, including year at issue, that’s a nonstarter in the qualifying child stakes.

Sympathetic CSTJ Lew goes the extra: “From what has been submitted, it does not appear that petitioner is entitled to an earned income credit applicable to an eligible individual without a qualifying child, but we make no finding on the point. If the parties agree that she is, then they can reflect that allowance in their Rule 155 computations.” T. C. Memo. 2024-20, at p. 3, footnote 2.