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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.
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