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reflected wages earned in the amount of $4,400.63. Petitioner
reported business income in the amount of $9,094 from E. Smith
Trucking Company, on his 2003 Form 1040, U.S. Individual Income
Tax Return. Petitioner’s normal job schedule during taxable year
2003 was to be on the road 3 consecutive weeks, then return to
his residence for 3 days, and then go back on the road.
On or about March 27, 2004, petitioner timely filed his Form
1040 for taxable year 2003. Petitioner filed his 2003 Federal
income tax return as a head-of-household and claimed a dependency
exemption deduction for DS. Petitioner also claimed an earned
income credit with DS as the qualifying child and a child tax
credit with DS as the qualifying child.
On October 12, 2004, respondent issued a notice of
deficiency denying petitioner (1) the claimed dependency
exemption deduction, (2) head-of-household filing status, (3) the
claimed earned income credit, and (4) the claimed child tax
credit for taxable year 2003.
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
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