Andre L. Wilson - Page 5

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          qualifying children and a child tax credit with KO and NW as                
          qualifying children.                                                        
               On the face of his Form 1040, petitioner claims that these             
          children are his foster children.  However, petitioner is not               
          related to either child and is not married to their mother.                 
          Furthermore, these children were not placed with him by an                  
          authorized child placement agency.                                          
               On September 7, 2004, respondent issued a notice of                    
          deficiency denying petitioner:  (1) The claimed dependency                  
          exemption deductions; (2) head-of-household filing status; (3)              
          the claimed earned income credit; and (4) the claimed child tax             
          credit for taxable year 2003.                                               
               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            
          7491 places the burden of proof on the Commissioner.  Sec.                  
          7491(a)(1); Rule 142(a)(2).  Credible evidence is “‘the quality             
          of evidence which, after critical analysis, * * * [a] court would           
          find sufficient * * * to base a decision on the issue if no                 

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