- 6 -
Although neither party alleges the applicability of section
7491(a), we conclude that the burden of proof has not shifted to
respondent with respect to either the claimed dependency
exemption deduction or the claimed child tax credit. Therefore,
petitioner bears the burden of showing that he correctly claimed
both the dependency exemption deduction for BB along with the
child tax credit with respect to BB.
1. Deduction for Dependency Exemption
A taxpayer may claim a dependency exemption for a child as
long as the child meets the statutory definition of “dependent”.
Secs. 151(c)(1), 152(a)(1). Ordinarily, a taxpayer may claim a
child as a dependent for a particular calendar year only if the
taxpayer provides over half of the child’s support during that
calendar year. See sec. 152(a). However, special rules
determine which parent may claim a minor child as a dependent
where the parents are divorced or separated. See sec. 152(e).
Prior to 1985, the definition of dependent led to
substantial controversy in cases involving divorced or separated
taxpayers because determining which parent provided over one-half
of a child’s support presented difficult issues of proof and
substantiation. See H. Rept. 98-432 (Part 2), at 1498 (1984).
In 1984, Congress amended section 152(e) to simplify the rules
for determining which parent properly may claim the dependency
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011