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provided for certain holidays, birthdays, and vacations. The
custody arrangement also provided that petitioner and Ms. Meier
agreed to waive paying each other child support.
On his 1999 Federal income tax return, petitioner claimed
Kaislyn and Naleah as dependents. Petitioner filed as head of
household for the taxable year 1999. He also claimed both
children for purposes of the earned income credit.
Respondent determined that for the taxable year 1999
petitioner was not entitled to claim Kaislyn and Naleah as
dependents, that his filing status was single rather than head of
household, and that he was not entitled to the earned income
credit.
Taxpayers generally bear the burden of proving that the
Commissioner’s determination is incorrect. Rule 142(a); Welch v.
Helvering, 290 U.S. 111 (1933). Section 7491 does not apply in
this case to place the burden of proof on respondent because
petitioner neither alleged that section 7491 was applicable nor
established that he fully complied with the substantiation
requirements of section 7491(a)(2)(A).
Section 151(c) allows a taxpayer to deduct an annual
exemption amount for each dependent, as defined in section 152.
Section 152(a) provides, in pertinent part, that a dependent
includes an individual, such as a son or daughter, over one-half
of whose support in the taxable year was from the taxpayer or is
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