Dontez R. Parks - Page 5

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          take the child to work with her at the YMCA.  If the child was              
          not with Ms. Carmicle, petitioner would watch BMB after he                  
          returned home from work in the early morning.                               
               In early 2004, petitioner and Ms. Carmicle resided in a one-           
          bedroom apartment in Fairborn, Ohio.  On December 28, 2004,                 
          petitioner and Ms. Carmicle had their first child.  Around this             
          time, petitioner and Ms. Carmicle moved to a new residence in               
          Miamisburg, Ohio.                                                           
               On his 2004 tax return, petitioner claimed a dependency                
          exemption deduction, an earned income credit, and both a child              
          tax credit and an additional child tax credit with respect to               
          BMB.  Respondent disallowed the dependency exemption deduction              
          claimed by petitioner because petitioner did not show that he               
          provided over half of the support for BMB or that BMB resided               
          with him for over one-half of the year.  As a result of the                 
          disallowance, respondent further disallowed both the claimed                
          earned income credit and child care credits.                                
                                     Discussion                                       
               In general, the Commissioner’s determination set forth in a            
          notice of deficiency is presumed correct.  Welch v. Helvering,              
          290 U.S. 111, 115 (1933).  In pertinent part, Rule 142(a)(1)                
          provides the general rule that “The burden of proof shall be upon           
          the petitioner”.  In certain circumstances, however, if the                 
          taxpayer provides credible evidence with respect to any factual             






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