Nasser and Scottiann Zamani - Page 5

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          end of 2003.  Lila also occasionally lived with petitioners for             
          weeks at a time.  Petitioner did not introduce records of the               
          time Nathan and Lila spent with him.                                        
               On their 2003 joint Federal income tax return, petitioners             
          claimed a deduction for dependency exemptions for Nathan and                
          Lila.1  Petitioners did not attach to their return a Form 8332,             
          Release of Claim to Exemption for Child of Divorced or Separated            
          Parents, executed by Ms. Woodworth.  Petitioner had asked Ms.               
          Woodworth to sign a Form 8332, but she refused to do so.                    
          Respondent issued petitioners a notice of deficiency in June                
          2005, disallowing the claimed deduction for dependency                      
               In general, the Commissioner’s determinations set forth in a           
          notice of deficiency are presumed correct, and the taxpayer bears           
          the burden of showing that the determinations are in error.  Rule           
          142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).  Pursuant             
          to section 7491(a), the burden of proof as to factual matters               
          shifts to respondent under certain circumstances.  Petitioners              
          have neither alleged that section 7491(a) applies nor established           
          their compliance with the requirements of section 7491(a)(2)(A)             
          and (B) to substantiate items, maintain records, and cooperate              

               1 Petitioners did not claim a deduction with respect to                
          Cyrus, and his status as a dependent is not in issue.                       

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