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Petitioner received a refund of State income tax in the
amount of $414 in 1994. Petitioner did not report the receipt of
this refund on his 1994 income tax return.
Petitioner relied upon a commercial service to prepare his
income tax returns for 1993 and 1994.
In the notice of deficiency, respondent determined, inter
alia: (1) Petitioner is not entitled to any dependency exemptions
for 1993 and 1994; (2) petitioner is entitled to "single" filing
status, rather than head-of-household filing status, in 1993 and
1994; (3) petitioner failed to substantiate the payment of any
(a) charitable contributions in 1993 and 1994 and (b) union dues
in 1993; (4) petitioner is not entitled to deduct any gambling
losses in 1993; (5) petitioner failed to substantiate the payment
of any claimed rental expenses in 1994 for cleaning and
maintenance, repairs, and utilities; (6) petitioner duplicated
deductions in 1994 for mortgage interest and real estate taxes on
his Schedules A and E; (7) petitioner failed to report the refund
of State income taxes in 1993 and 1994; and (8) petitioner is
liable for the accuracy-related penalty under section 6662(a) for
negligence or intentional disregard of rules or regulations.
OPINION
Generally, the Commissioner's determinations are presumed
correct, and the taxpayer bears the burden of proving that those
determinations are erroneous. Rule 142(a); INDOPCO, Inc. v.
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