Pacita Palermo Reyes - Page 8
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7491 places the burden of proof on the Commissioner. Sec.
7491(a)(1); Rule 142(a)(2). Credible evidence is “the quality of
evidence which, after critical analysis, * * * [a] court would
find sufficient * * * to base a decision on the issue if no
contrary evidence were submitted.”2 Baker v. Commissioner, 122
T.C. 143, 168 (2004); Higbee v. Commissioner, 116 T.C. 438, 442
(2001). Section 7491(a)(1) applies only if the taxpayer complies
with substantiation requirements, maintains all required records,
and cooperates with the Commissioner for witnesses, information,
documents, meetings, and interviews. Sec. 7491(a)(2). Although
neither party alleges the applicability of section 7491(a), we
conclude that the burden of proof has not shifted to respondent
with respect to any of the issues in the case at bar because
petitioner has not complied with the requirements to substantiate
the items in dispute. Therefore, petitioner bears the burden of
showing that she is entitled to claim dependency exemption
deductions for CME and CJE, that she is entitled to head-of-
household filing status, that she is entitled to an earned income
credit for taxable year 2002, and that she is entitled to claim
child tax credits for CME and CJE for taxable year 2002.
2We interpret the quoted language as requiring the
taxpayer’s evidence pertaining to any factual issue to be
evidence the Court would find sufficient upon which to base a
decision on the issue in favor of the taxpayer. See Bernardo v.
Commissioner, T.C. Memo. 2004-199.
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