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documentation substantiating that petitioner is entitled to the
additional child tax credit for the 2002 tax year; and (f) any
other additional documentation that may be relevant.
Petitioner did not respond to respondent’s counsel’s letter
and did not provide any additional information. However,
petitioner contends that documentation already in the record of
this case substantiates her claims on her 2002 income tax return.
The documentation, to which petitioner refers, consists of: (1)
Notarized Certification from her daughter, Ms. Embry, that
petitioner is the only person entitled to claim CJE as a
dependent; (2) two pages of what appears to be a separation
agreement between Mr. Embry and Ms. Embry; however, these pages
are not signed by Ms. Embry; and (3) copies of Langly Federal
Credit Union statements for the period October 1 through December
31, 2002, establishing that she funded a guardian account for
CJE.
Discussion
In general, the Commissioner’s determination set forth in a
notice of deficiency is presumed correct. Welch v. Helvering,
290 U.S. 111, 115 (1933). In pertinent part, Rule 142(a)(1)
provides the general rule that “The burden of proof shall be upon
the petitioner”. In certain circumstances, however, if the
taxpayer introduces credible evidence with respect to any factual
issue relevant to ascertaining the proper tax liability, section
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