David G. Turner - Page 9

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          Commissioner has no duty to investigate a third-party information           
          return that is not disputed by the taxpayer).  We are also unable           
          to conclude, on the basis of the record, that petitioner has                
          fully cooperated with respondent.  A failure to cooperate would             
          also seem to render section 7491(a) inapplicable.  Petitioner               
          asserted frivolous arguments to the IRS through numerous                    
          submissions, all of which relied on erroneous information.  The             
          IRS informed petitioner that his claims were groundless, but                
          instead of remitting the tax he owed, petitioner decided to                 
          embark on this painstaking journey.                                         
          II.  Exemptions and Deductions                                              
               A.  Exemptions                                                         
               Petitioner claimed two personal exemptions, one for himself            
          and one for his wife, and a dependency exemption for his                    
          daughter.  Respondent permitted the exemptions for petitioner and           
          his daughter but disallowed the exemption for his wife.                     
               The pertinent part of section 151(b) provides a taxpayer               
          with an exemption for a spouse if the taxpayer and the spouse do            
          not file a joint return, and the spouse had no gross income and             
          is not dependent on another taxpayer during the calendar year in            
          which the taxpayer’s tax year began.  Any income the taxpayer’s             
          spouse received during the applicable tax year precludes the                
          taxpayer from taking an additional personal exemption.  See sec.            
          1.151-1(b), Income Tax Regs.                                                






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