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Petitioner replied to respondent’s letter on or about
October 28, 2000, through a letter that (1) listed the name and
Social Security number of each of the children and (2) stated
that the children had lived with petitioner for all of 1998.
Petitioner asserted in his letter that he did not have any of the
children’s birth certificates (and thus was unable to provide
them to respondent) because he returned the children to Senegal
(with their birth certificates) because of the high cost of
supporting them in his household in the United States.
Rule 142(a)(1) states that “the burden of proof shall be
upon the petitioner, except as otherwise provided by statute or
determined by the Court”. Section 7491(a)(1) provides that the
burden of proof is on the Commissioner if the “taxpayer
introduces credible evidence with respect to any factual issue
relevant to ascertaining the liability of the taxpayer for any
tax imposed”. We hold that petitioner has failed to introduce
any credible evidence as to the relevant issue; thus, he has
failed to meet the requirements of section 7491(a). Howard v.
Commissioner, T.C. Memo. 2002-85; Marks v. Commissioner, T.C.
Memo. 2002-4; see also sec. 7491(b) (section 7491(a) applicable
only when, as is not the case here, (1) the taxpayer has complied
with the requirements to substantiate the item and (2) the
taxpayer maintained the required records and has cooperated with
reasonable requests by the Commissioner). Respondent’s
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