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by Chalamar Muhammad, petitioner’s wife, who worked for Business
Management Solutions, Inc. (BMS). Chester Muhammad, Chalamar
Muhammad’s father and petitioner’s father-in-law, owned BMS in
2002. Petitioner claimed Chalamar Muhammad as a dependent on his
2002 Federal income tax return.3 Respondent issued petitioner a
notice of deficiency.
Discussion
As a general rule, the Commissioner’s determinations set
forth in a notice of deficiency are presumed correct, and the
taxpayer bears the burden of proving that these determinations
are in error. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933). Pursuant to section 7491(a), the burden of proof as to
factual issues may shift to the Commissioner where the taxpayer
introduces credible evidence and complies with substantiation
requirements, maintains records, and cooperates fully with
reasonable requests for witnesses, documents, and other
information. Petitioner has not met the requirements of section
7491(a) because he has not met the substantiation requirements or
introduced credible evidence regarding the deductions at issue.
3 Petitioner reported that his filing status in 2002 was
head of household. Respondent did not change petitioner’s status
in the notice of deficiency. Nevertheless, petitioner testified
that he and Chalamar Muhammad were married in 2002, while
Chalamar Muhammad testified that they were not married. Chalamar
Muhammad also testified that she could not remember the date when
she and petitioner married.
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