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Respondent determined a deficiency of $3,228 in Federal
income tax and an addition to tax under section 6651(a)(1) in the
amount of $152 for petitioner’s 2003 tax year.
The issues for decision are whether, for the year 2003,
petitioner is entitled to or responsible for (1) a dependency
exemption deduction for one child under section 151(c); (2) head-
of-household filing status under section 2(b)(1); (3) the earned
income credit under section 32(a); (4) the child and dependent
care credit under section 21(a)(1); (5) the child tax credit
under section 24(a); and (6) the liability for the late-filing
addition to tax under section 6651(a)(1).
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Winter Park, Florida. For reasons of privacy, the dependent
at issue in this case is not identified by name and is referred
to as the “child”.
1(...continued)
liability of the taxpayer. However, the burden shifts to the
Commissioner only if the taxpayer has complied with all
requirements as to substantiation and has maintained the
necessary books and records with respect to the factual issues.
The burden does not shift to respondent in this case because
petitioner maintained no books and records or any other factual
evidence to establish his entitlement to the principal issue, his
entitlement to a dependency exemption deduction. However, as to
additions to tax, the burden of production is on respondent.
Sec. 7491(c).
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Last modified: May 25, 2011