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the earned income credit for 2000 because he failed to
substantiate his claims.
Discussion
Deductions are a matter of legislative grace, and taxpayers
must maintain adequate records to substantiate the amounts of any
deductions or credits claimed. Sec. 6001; INDOPCO, Inc. v.
Commissioner, 503 U.S. 79, 84 (1992); sec. 1.6001-1(a), Income
Tax Regs. Taxpayers generally bear the burden of proving that
the Commissioner's determinations are incorrect. Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933). The Court decides
this case without regard to the burden of proof. Accordingly,
the Court need not decide whether section 7491(a)(1) is
applicable in this case. See Higbee v. Commissioner, 116 T.C.
438 (2001).
1. Head of Household Filing Status
Section 1(b) imposes a special tax rate on an individual
filing as a head of household. As relevant herein, section 2(b)
defines a "head of household" as an unmarried individual who
maintains as his home a household that for more than one-half of
the taxable year constitutes the principal place of abode of an
unmarried child of the individual. Sec. 2(b)(1)(A)(i).
Petitioner's eligibility for head of household filing status
depends on whether he is treated as unmarried. Section 7703(a)
provides that an individual's marital status shall be determined
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