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petitioner bears the burden of proof.5 Rule 142(a)(1); Welch v.
Helvering, 290 U.S. 111, 115 (1933). Moreover, deductions and
tax credits are a matter of legislative grace, and petitioner
must clearly demonstrate her entitlement to the claimed
deductions and tax credit. INDOPCO, Inc. v. Commissioner, 503
U.S. 79, 84 (1992); Segel v. Commissioner, 89 T.C. 816, 842
(1987).
I. Head of Household Filing Status
Section 2(b) contains the requirements for head of household
filing status. Section 2(b)(1)(A)(i) provides that if a taxpayer
is unmarried at the end of the taxable year, is not a surviving
spouse, and maintains6 as the taxpayer’s home a household that
constitutes for more than one-half of the taxable year the
principal place of abode of the taxpayer’s child, the taxpayer
may then claim head of household filing status.
Although petitioner was not married and was not a surviving
spouse at the end of the taxable year at issue, petitioner did
not maintain a household that constituted Frankie’s or Avery’s
principal place of abode for more than one-half of the taxable
year. In fact, during the entire year, Frankie and Avery resided
5Petitioner has not satisfied the requirements of sec.
7491(a), and, consequently, sec. 7491(a) does not shift the
burden of proof to respondent.
6According to sec. 2(b)(1), a taxpayer “maintains” the
household if the taxpayer contributes over half of the household
maintenance costs.
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Last modified: May 25, 2011