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Petitioner worked as a self-employed truck driver during
2003. During the typical workweek, petitioner made trips to
cities in Georgia, Alabama, and South Florida to pick up loads
and deliver them to the Port of Jacksonville. Petitioner
generally began his work day at 6 in the morning and returned to
Jacksonville at 5 or 6 in the afternoon the same day. Because
of a miscommunication with his tax preparer, petitioner untimely
filed his 2003 tax return on May 12, 2004, reporting $11,300 of
net profit from his truck driving business. On his 2003 return,
petitioner claimed head of household filing status, two section
151(c) dependency exemptions for H.C. and D.C., and a section 32
earned income credit based on H.C. and D.C..2 Respondent
determined that petitioner was not entitled to file as head of
household, or to claim two dependency exemptions and the earned
income credit, and that petitioner was liable for an addition to
tax under section 6651(a)(1) for failure to timely file his 2003
tax return, and respondent sent petitioner a notice of
deficiency. Petitioner timely petitioned this Court.
Discussion
The Commissioner’s determinations in the notice of
deficiency generally are presumed correct, and the burden of
2Petitioner has conceded that D.C. is not a qualifying child
for purposes of the earned income credit.
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