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did not sign a written declaration allowing petitioner to take a
dependency exemption deduction for IC. During 2003, petitioner
took care of his son on weekends, not very often on weekdays, and
during the summer. Petitioner provided some financial support
for IC but did not produce canceled checks, credit card
statements, receipts, bills, or other records relating to IC’s
support during 2003.
During 2003, petitioner also helped care for his niece, AC,
whose father is petitioner’s brother. AC resided with petitioner
for less than half the time in 2003. AC resided with Alvenia
Brown, her mother. Petitioner provided clothes, “sneaks”, and
food for AC in 2003. Alvenia Brown received financial assistance
with regard to AC from petitioner, AC’s father (petitioner’s
brother), and AC’s cousin, Michael Green, in 2003. Petitioner
produced no testimony or documentation to substantiate amounts
expended for AC’s support for 2003.
During 2003, both IC’s mother and AC’s mother provided
financial support for IC and AC, respectively.
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
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