- 4 -
withholding or estimated tax payments, but she did claim an
earned income credit in the amount of $3,556 and requested that
such amount be refunded to her as an overpayment of tax.
For 1996, the maximum allowable amount of the earned income
credit was $3,556. See sec. 32(a)(1) and (b).3
OPINION
Petitioner bears the burden of proof in this case. See Rule
142(a); INDOPCO Inc. v. Commissioner, 503 U.S. 79, 84 (1992);
Welch v. Helvering, 290 U.S. 111, 115 (1933); cf. sec. 7491 as
effective for court proceedings arising in connection with
examinations commencing after July 22, 1998.4 In order to be
entitled to an earned income credit, petitioner is therefore
obliged to prove that she had earned income in 1996.
Section 32 provides for an earned income credit. In order
to be entitled to an earned income credit, the taxpayer must
satisfy a number of requirements. One of the requirements is
that the taxpayer have earned income. See sec. 32(a)(1).
Without earned income, there is no earned income credit.5
3 All section references are to the Internal Revenue Code
in effect for the taxable year in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
4 The notice of deficiency in this case was issued on Jan.
22, 1998. Accordingly, sec. 7491 has no application to this
case.
5 Sec. 32(a)(1) provides in relevant part that “there shall
be allowed as a credit against the tax imposed by this subtitle
for the taxable year an amount equal to the credit percentage of
(continued...)
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