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Respondent, noting that there is no dispute as to
petitioner’s income, claims that petitioner’s deficiency is
properly determined on the basis of “married, filing separately”
filing status with a standard deduction and one exemption.
Respondent points to the fact that petitioner did not provide any
documentation with respect to his eight children, other than
claiming exemptions for them on his Form W-4, Employee’s
Withholding Allowance Certificate, and that petitioner did not
file a joint return or elect to itemize his deductions.
II. Petitioner’s Income Tax Liability
A. General Rules
Respondent’s determination of petitioner’s tax liability is
presumed correct, and petitioner bears the burden of proving that
the determination is improper. Welch v. Helvering, 290 U.S. 111,
115 (1933); Rule 142(a). Although section 7491 may shift the
burden to respondent in specified circumstances, petitioner here
did not satisfy the prerequisites under section 7491(a)(1) and
(2) for such a shift.
B. Filing Requirement
The Code imposes a Federal tax on the taxable income of
every individual. Sec. 1. Gross income for the purposes of
calculating taxable income is defined as “all income from
whatever source derived”. Sec. 61(a). Every U.S. resident
individual whose gross income for the taxable year equals or
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