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Respondent disallowed the head-of-household filing status because
petitioner did not have a dependent.
Discussion
Generally, the burden of proof is on the taxpayer. Rule
142(a)(1).4
1. Dependency Exemption Deductions
A taxpayer is allowed a deduction for a dependent over half
of whose support for the calendar year was received from the
taxpayer. Secs. 151(c)(1), 152(a). A dependent includes a child
of the taxpayer who has not attained the age of 19 by the close
of the calendar year. Secs. 151(c)(1)(B)(i), 152(a)(1); sec.
1.152-1(a)(1), Income Tax Regs.
The term “support” includes food, shelter, clothing, medical
and dental care, education, and the like. Sec. 1.152-1(a)(2)(i),
Income Tax Regs. The total amount of support for each of the
4 The burden of proof may shift to the Commissioner under
sec. 7491 if the taxpayer establishes that he introduced credible
evidence and complied with the requirements of sec. 7491(a)(2)(A)
and (B) to substantiate items, maintain required records, and
fully cooperate with the Secretary’s reasonable requests. Sec.
7491 is effective with respect to Court proceedings arising in
connection with examinations by the Commissioner commencing after
July 22, 1998, the date of its enactment by sec. 3001(a) of the
Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. 105-206, 112 Stat. 726.
Petitioner’s return for the 2000 year was filed timely after
the effective date of sec. 7491; therefore, the examination
necessarily commenced after the effective date of sec. 7491. It
appears that petitioner has introduced credible evidence and
satisfied the requirements of sec. 7491; and respondent bears the
burden of proof; nevertheless, we are deciding this case on the
basis of the record.
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