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issue relevant to ascertaining the proper tax liability, section
7491 places the burden of proof on the Commissioner. Sec.
7491(a); Rule 142(a)(2). Credible evidence is “‘the quality of
evidence which, after critical analysis, the court would find
sufficient * * * to base a decision on the issue if no contrary
evidence were submitted’”. 2 Baker v. Commissioner, 122 T.C.
143, 168 (2004) (quoting Higbee v. Commissioner, 116 T.C. 438,
442 (2001)). Section 7491 applies only if the taxpayer complies
with substantiation requirements, maintains all required records,
and cooperates with the Commissioner for witnesses, information,
documents, meetings, and interviews. Sec. 7491(a)(2).
With respect to the instant matter, petitioner has not
raised an argument with respect to shifting the burden of proof
under section 7491. Further, petitioner has not shown that he
complied with the threshold requirements thereafter. Respondent,
on the other hand, argues that petitioner has not fully
cooperated with respondent’s requests for information, documents,
and meetings. The Court concludes on this record that the burden
of proof remains on petitioner. Therefore, petitioner bears the
burden of showing that he is entitled to a dependency exemption
2 We interpret the quoted language as requiring the
taxpayer’s evidence pertaining to any factual issue to be
evidence the Court would find sufficient upon which to base a
decision on the issue in favor of the taxpayer. See Bernardo v.
Commissioner, T.C. Memo. 2004-199.
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Last modified: May 25, 2011