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declaration or Form 8332, Release of Claim to Exemption for Child
of Divorced or Separated Parents, executed by Ms. Sulecki.
On her 2001 Federal income tax return, Ms. Sulecki also
claimed a dependency exemption for Paige for 2001 as well as a
child and dependent care credit. Respondent disallowed
petitioner's claimed dependency exemption and child tax credit.
Discussion
Respondent's deficiency determinations in the notice of
deficiency are presumed correct, and generally petitioners bear
the burden of proving that respondent's determinations of income
tax deficiencies are incorrect. Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933). As the return for 2001 was filed after
July 22, 1998, section 7491(a) is applicable. Petitioner did not
assert or present evidence or argument that he satisfied the
requirements of section 7491(a). The Court concludes that
resolution of the issues in the present case does not depend upon
who has the burden of proof.
1. Dependency Exemption Deduction
A taxpayer may be entitled to claim a dependency exemption
deduction for each of his or her dependents. Sec. 151(c).
An individual must meet the following five tests in order to
qualify as a dependent of the taxpayer: (1) Support test,
(2) relationship or household test, (3) citizenship or residency
test, (4) gross income test, and (5) joint return test. Secs.
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