Marcus V. and Polly A. Booker - Page 4

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               Some of the facts were stipulated.  Those facts, with the              
          exhibits annexed thereto, are so found and made part hereof.                
          Petitioners’ legal residence at the time the petition was filed             
          was Atlanta, Georgia.                                                       
               Petitioners lived and worked in Atlanta, Georgia, during the           
          years in question.  Mr. Booker is self-employed as a tax return             
          preparer in Atlanta and the surrounding areas.  He has been                 
          working in this capacity for 28 years.  He received his doctor of           
          jurisprudence degree and master of law in taxation degree from              
          the Atlanta Law School but is not licensed to practice law.  Mrs.           
          Booker worked as an assembler at a General Motors Corp. facility.           
               Petitioners untimely filed their 1999 Federal income tax               
          return on June 7, 2000.3  On that return, petitioners claimed a             
          dependency exemption deduction for Mrs. Booker’s mother.                    
          Petitioners also claimed an $11,650 itemized deduction for                  
          charitable contributions and $19,425 in various trade or business           

          were based on documentation produced by petitioners at trial.               
          The burden of proof, therefore, does not shift to respondent                
          under sec. 7491(a).  Further, respondent has the burden of                  
          production with respect to the penalties and addition to tax                
          pursuant to sec. 7491(c), but petitioners have the burden of                
          proving that the penalties and addition to tax do not apply.                
          Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001).                       
               3 Although petitioners filed their 1999 return late,                   
          respondent did not determine the sec. 6651(a) addition to tax for           
          that year.                                                                  

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