Hung N. Nguyen - Page 12

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          thereof.  Sec. 6001; Meneguzzo v. Commissioner, 43 T.C. 824, 831-           
          832 (1965); sec. 1.6001-1(a), Income Tax Regs.; see Rule 142(a);            
          INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); Welch v.             
          Helvering, 290 U.S. 111, 115 (1933); Segel v. Commissioner,                 
          supra; Hradesky v. Commissioner, 65 T.C. 87, 90 (1975), affd. per           
          curiam 540 F.2d 821 (5th Cir. 1976); Goertler v. Commissioner,              
          T.C. Memo. 2003-136 (Commissioner’s position was substantially              
          justified as taxpayers had failed to substantiate deductions for            
          personal exemptions); see also sec. 7491(a)(2)(A) and (B).  A               
          taxpayer’s self-serving declaration is no ironclad substitute for           
          the records that the law requires.  See Weiss v. Commissioner,              
          T.C. Memo. 1999-17; see also Seaboard Commercial Corp. v.                   
          Commissioner, 28 T.C. 1034, 1051 (1957) (a taxpayer's income tax            
          return is a self-serving declaration that may not be accepted as            
          proof for the deduction or exclusion claimed by the taxpayer);              
          Halle v. Commissioner, 7 T.C. 245, 247 (1946) (a taxpayer’s                 
          return is not self-proving as to the truth of its contents),                
          affd. 175 F.2d 500 (2d Cir. 1949).                                          
               Factual determinations are required in order to decide                 
          whether a taxpayer is entitled to:  (1) Head of household filing            
          status, see sec. 2(b); (2) a dependency exemption deduction, see            
          secs. 151 and 152; (3) an earned income credit, see sec. 32; or             
          (4) a child tax credit, see sec. 24.  We have held that whenever            
          the resolution of adjustments requires factual determinations,              






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