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support in the divorce decree. The divorce decree further
required petitioner to maintain medical and dental insurance for
his children. No evidence was presented at trial as to whether
petitioner fulfilled this portion of the decree.
Petitioner filed a Federal income tax return for 2001
claiming head-of-household filing status and one dependency
exemption deduction for his youngest child, Richard Gallardo. He
claimed an earned income credit of $1,040, with his son Richard
Gallardo as the qualifying child, a child care credit of $600,
and a rate reduction credit under section 6428 in the amount of
$465.
In the notice of deficiency, respondent disallowed
petitioner's head-of-household filing status and determined he
was married, filing separately. Respondent also disallowed the
claimed dependency exemption deduction for Richard Gallardo,
disallowed the claimed earned income and child care credits, and
made a computational adjustment reducing the section 6428 rate
reduction credit from $465 to $300. In his petition to this
Court, petitioner challenges these adjustments.3
3 Sec. 7491, in some instances, places the burden of
proof on respondent. However, under sec. 7491(a)(2)(A) and (B),
for the burden to shift, the taxpayer must comply with the
substantiation and record-keeping requirements of the Internal
Revenue Code. Petitioner presented no documentary evidence to
substantiate his claim for the dependency exemption; therefore,
the burden of proof did not shift to respondent.
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