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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.
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Last modified: May 25, 2011