- 4 - 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 factualPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011