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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
2(...continued)
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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