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$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.
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