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statutory notice of deficiency determining that petitioner’s
filing status was single rather than head of household.
Respondent also determined that petitioner was not entitled to a
dependency exemption deduction or an earned income credit,
because he had failed to substantiate his claims.
Discussion
The Commissioner’s determinations are presumed correct, and
generally taxpayers bear the burden of proving otherwise.3 Rule
142(a)(1); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Head of Household
Petitioner claimed “head of household” filing status for
2003. In the notice of deficiency, respondent determined
petitioner’s filing status to be single.
Section 1(b) imposes a special tax rate on individuals
filing as “heads of households”. “Head of household” is defined
in section 2(b) as an unmarried individual who maintained as his
home a household which constitutes for more than one-half of the
taxable year the principal place of abode for specific family
members. See sec. 2(b)(1)(A)(i).
Petitioner testified that TH lived with him mostly on the
weekends. During the weekdays, TH lived with her mother, because
3Petitioner 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