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showing error in respondent’s determinations contained in the
notice of deficiency.2 Rule 142(a); Welch v. Helvering, 290 U.S.
111, 115 (1933).
Section 151(c)(1) allows taxpayers to deduct an exemption
amount for each dependent as defined in section 152. Under
section 152(a), the term “dependent” means certain individuals
over half of whose support was received from the taxpayer during
the calendar year for which such individuals are claimed as
dependents. Eligible individuals who may be claimed as
dependents include, among others, the mother of the taxpayer.
Sec. 152(a)(4).
Section 151(c)(1) further provides, as a condition for the
dependency exemption, that the gross income of the dependent for
the taxable year must be less than the exemption amount for that
year, unless the claimed dependent is a child of the taxpayer
under the age of 19 (24 if the child is a student). The
exemption amount for 1997 is $2,650. Rev. Proc. 96-59, 1996-2
2The Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3001, 112 Stat. 685, 726, added
sec. 7491, which shifts the burden of proof to the Secretary in
certain circumstances. Sec. 7491 is applicable to court
proceedings arising in connection with examinations commenced
after July 22, 1998. Petitioner does not contend that sec. 7491
is applicable to him. Accordingly, the burden of proof is on
petitioner to show that respondent’s determinations are
erroneous. See Tamms v. Commissioner, T.C. Memo. 2001-201 (and
cases cited therein). In any event, the application of sec. 7491
is precluded by petitioner’s failure to comply with the
substantiation requirements of the Internal Revenue Code. See
secs. 7491(a)(2)(A), 6001.
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