- 5 -
half of the cost to maintain the household during the years in
issue. Further, respondent disallowed the earned income credits
because petitioner’s parents also qualify to claim the earned
income credit for the children during the years in issue.
Respondent’s determination is generally presumed to be
correct, and petitioner bears the burden of proving that it is
incorrect. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933).2
Head of Household Status
According to the relevant part of section 2(b), an
individual shall be considered a head of household if such
individual (1) is not married at the close of the taxable year
and (2) maintains as her home a household which constitutes for
more than one-half of the taxable year the principal place of
abode of a person who is a dependent of the taxpayer, if the
taxpayer is entitled to a deduction for the taxable year for such
person under section 151. An individual is considered as
maintaining a household only if she provides over half of the
cost of maintaining the household during the taxable year. Sec.
2(b); Wooten v. Commissioner, T.C. Memo. 2000-54.
2 Respondent’s examination of petitioner’s case began
after July 22, 1998. However, since sec. 7491(a) does not alter
the taxpayer’s burden of proof where the taxpayer has not
complied with all applicable substantiation requirements, sec.
7491(a) does not apply in this case. Higbee v. Commissioner, 116
T.C. 438, 442 (2001).
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011