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“really couldn’t say a certain amount.” Petitioner also produced
no records and does not know the amount of support that he
provided for the children.
In preparing his 2000 Federal income tax return, petitioner
claimed, with respect to the children, two dependency exemption
deductions and an EIC based on the children’s being his foster
children, and used head of household filing status. Respondent
disallowed the dependency exemption deductions and the EIC.
Respondent also determined that petitioner’s proper filing status
was single.
Dependency Exemption Deductions
Petitioner argues that he is entitled to claim dependency
exemption deductions with respect to the children. Generally,
sections 151 and 152 provide that a taxpayer is entitled to
deduct an exemption for a minor dependent if the taxpayer
provides more than half of the support for the minor dependent.
A son or daughter of a taxpayer’s sister is included in the
definition of a dependent. Sec. 152(a)(6). The sole issue with
regard to the dependency exemption deductions claimed by
petitioner is whether petitioner has established that he provided
more than half of the support for the children.2
2 Sec. 7491 dealing with the burden of proof has no application
to this case because petitioner has not satisfied the
requirements of sec. 7491(a).
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Last modified: May 25, 2011