- 4 - Petitioner filed a timely petition disputing respondent’s determinations. After the petition was filed, petitioner filed an amended tax return in which she claimed two of her biological children, Rebekah and Michael, as dependents. Petitioner received the birth certificates and Social Security numbers for Rebekah and Michael after she filed her original tax returns. The birth certificates state that Rebekah was born on October 27, 1998, and Michael was born on October 30, 2000. Discussion At trial, petitioner conceded that she is not entitled to dependency exemption deductions for her stepbrother and stepsister. Petitioner, however, argues that she is entitled to dependency exemption deductions for two of her biological children, Rebekah and Michael, and is entitled to the EIC. Petitioner bears the burden of proof.4 Rule 142(a). As an initial matter, we found petitioner’s testimony to be credible. notice of deficiency (i.e., Form 4549-CG-S, Income Tax Examination Changes; Form 886-A, Explanation of Items). Further, the notice of deficiency was issued on May 5, 2001. 4 Petitioner did not argue that the burden of proof should be shifted pursuant to sec. 7491(a). Further, we do not find that the resolution of this case depends on which party has the burden of proof. We resolve the issues on the basis of a preponderance of evidence in the record.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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