Rafael Manzueta - Page 4

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               In the notice of deficiency, respondent determined that                
          petitioner’s filing status was single rather than head of                   
          household.  Respondent also determined that petitioner was not              
          entitled to:  (1) Deductions for dependency exemptions, (2) an              
          earned income credit, or (3) an “additional child tax credit”.              
               The Commissioner’s determinations are presumed correct, and            
          generally taxpayers bear the burden of proving otherwise.2  Rule            
          142(a)(1); Welch v. Helvering, 290 U.S. 111, 115 (1933).                    
          Dependency Exemption                                                        
               Petitioner claimed dependency exemptions for RM and JM for             
          2003.  Respondent disallowed the deductions in the notice of                
               Section 151(c)(1) allows a taxpayer to claim an exemption              
          deduction for each qualifying dependent.  A child of the taxpayer           
          is considered a “dependent” so long as the child has not attained           
          the age of 19 at the close of the calendar year in which the                
          taxable year of the taxpayer begins, and more than half the                 
          dependent’s support for the taxable year was received from the              
          taxpayer.  Secs. 151(c)(1)(B), 152(a)(1).  The age limit is                 

               2Petitioner has not raised the issue of sec. 7491(a), which            
          shifts the burden of proof to the Commissioner in certain                   
          situations.  This Court concludes that sec. 7491 does not apply             
          because petitioner has not produced any evidence that establishes           
          the preconditions for its application.                                      

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