- 3 - credit, a child tax credit, or an additional child tax credit, because he failed to substantiate his claims. Discussion The Commissioner’s determinations are presumed correct, and generally taxpayers bear the burden of proving otherwise.2 Rule 142(a)(1); Welch v. Helvering, 290 U.S. 111, 115 (1933). Dependency Exemption Petitioner claimed a dependency exemption for TW for 2003. Respondent disallowed the deduction contending that petitioner has failed to provide any substantiation that he provided more than half of TW’s support during 2003. Section 151(c)(1) allows a taxpayer to claim an exemption deduction for each qualifying dependent. A daughter of a sister of the taxpayer is considered a “dependent” so long as the child’s gross income for the calendar year in which the taxable year of the taxpayer begins is less than the exemption amount, and more than half the child’s support for the taxable year was received from the taxpayer. Secs. 151(c)(1)(A), 152(a)(6). Although petitioner contends that he took care of TW in 2003 and that he provided more than half of TW’s support, he has failed to offer any records to corroborate his testimony. 2Petitioner has not raised the issue of sec. 7491(a), which shifts the burden of proof to the Commissioner in certain situations. This Court concludes that sec. 7491 does not apply because petitioner has not produced any evidence that establishes the preconditions for its application.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011