Ronald Lewis Boulden - Page 4

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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.             
               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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