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Ms. Hardeman provided respondent with a written statement
that petitioner was the guardian of the children. In that same
statement, Ms. Hardeman admitted that the children’s school
records indicate that Ms. Hardeman is their mother and show her
address as the children’s address. Petitioner does not have any
legal documents showing that she had legal guardianship of the
children.
Petitioner, who resided in the home of her former husband’s
grandmother, did not provide any testimony or evidence regarding
sums she may have spent to care for Eric and Cassandra.
Additionally, petitioner was not employed from October 1999
through the end of the year because she had been injured.
Respondent issued a notice of deficiency determining that
petitioner is not entitled to claim head of household filing
status, the dependency exemption deductions, or any of the
credits applicable to the children for 1999 because she failed to
substantiate her claims.
Discussion
Deductions are a matter of legislative grace, and taxpayers
must maintain adequate records to substantiate the amounts of any
deductions or credits claimed. Sec. 6001; INDOPCO, Inc. v.
Commissioner, 503 U.S. 79, 84 (1992); sec. 1.6001-1(a), Income
Tax Regs. Taxpayers generally bear the burden of proving that
the Commissioner’s determinations are incorrect. Rule 142(a);
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