- 3 -
During 2000, petitioners and S.G. resided in the Netherlands
due to Mr. Sarni’s employment with the U.S. Department of Defense.
On July 17, 2001, petitioners filed a Form 1040, U.S.
Individual Income Tax Return, for the taxable year 2000. On
their return, petitioners claimed a dependency exemption
deduction and a child tax credit for S.G.
On July 2, 2004, respondent issued a notice of deficiency to
petitioners in which respondent determined that petitioners are
not entitled to claim S.G. as a dependent because S.G. is not a
U.S. citizen. Consequently, respondent further determined that
petitioners are not entitled to a child tax credit for S.G.
Petitioners filed a petition with the Court. Paragraph 4 of
the petition states in pertinent part:
I claim reimbursement for travel to the United States
small claims court and my return journey to the
Netherlands. In addition, I claim all associated costs
pertaining to this case.
Discussion
Generally, the Commissioner’s determinations are presumed
correct, and the taxpayer bears the burden of proving that those
determinations are erroneous.3 Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933).
3 We decide the issues in this case without regard to the
burden of proof under sec. 7491(a) because the issues are
essentially legal in nature.
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