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Department of Labor in the amount of $1,694. Petitioner’s mother
worked full time during the year in issue and received minimum
wage from a local hotel. Chantel did not work during the year in
issue, however she did receive some public assistance.
The record is incomplete as to the expenses incurred and
paid by the household. The expenses for support of the household
were shared between petitioner’s mother, petitioner, and Chantel.
The amount of the expenses relating to support of Ileane and
Janiah is unclear as is the allocation of support of the
household between petitioner’s mother, petitioner, and Chantel.
Petitioner did, however, treat Ileane and Janiah as his own
children in providing some support and caretaking.
On his 2002 Federal income tax return petitioner reported
wage income of $9,359 and unemployment compensation of $1,694.
Petitioner claimed dependency exemption deductions for Ileane and
Janiah, an earned income credit, and child tax credits, and
computed his tax using head-of-household status rates. In the
notice of deficiency, respondent disallowed the claimed
dependency exemption deductions, the earned income and child tax
credits, and adjusted the filing status to single.
Discussion
The burden of proof is on petitioner. Section 7491 may
shift the burden of proof to the Commissioner under certain
circumstances. Petitioner has not established that he complied
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