- 4 - $5,250,2 personal exemptions for himself and Fatimah, a credit for child and dependent care expenses in the amount of $560, and an earned income credit of $1,597. In her notice of deficiency, respondent changed petitioner's filing status from head of household to single, disallowed the credit for child and dependent care expenses, disallowed the earned income credit, and assessed a negligence penalty. The first issue for decision is whether petitioner qualifies for head of household filing status. Petitioner contends that the room he rented in Ms. Cleckley's apartment constituted a household. Respondent contends that petitioner failed to satisfy the head of household filing requirements. We begin by noting that petitioner bears the burden of proving that respondent's determination is incorrect. Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933). We further observe that the Court is not bound to accept the unverified, undocumented testimony of petitioner. Hradesky v. Commissioner, 65 T.C. 87, 90 (1975), affd. per curiam 540 F.2d 821 (5th Cir. 1976). Additionally, a taxpayer is required to substantiate the amounts claimed as deductions, credits, etc., by maintaining the records needed to establish such entitlement. Sec. 6001; sec. 1.6001-1(a), Income Tax Regs. 2 The 1992 standard deduction for head of household filing status.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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