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Settlement Agreement which was attached to the Decree of
Dissolution of Marriage, petitioner agreed that his child support
payments were in arrears. In April of 2003, petitioner owed back
child support payments of $14,777.08.
On August 24, 2005, respondent issued to petitioner a notice
of deficiency disallowing the alimony deduction, determining that
petitioner failed to substantiate that he made any alimony
payments during 2002.
Discussion
Petitioner bears the burden of proving that respondent’s
determinations in the notice are erroneous. Rule 142(a); Welch
v. Helvering, 290 U.S. 111, 115 (1933).1
Section 215(a) allows a deduction for the payment of alimony
during a taxable year. Section 215(b) defines alimony as a
payment that is includable in the gross income of the recipient
under section 71. Section 71(a) provides that gross income
includes amounts received as alimony or separate maintenance
payments.
Under the temporary order, petitioner was obligated to pay
to Ms. Katcher alimony payments of $500 per month. Although not
specified in the temporary order, petitioner claims that the
1Petitioner has not raised the issue of sec. 7491(a), which
shifts the burden of proof to the Commissioner in certain
situations. This Court concludes that sec. 7491 does not apply
because petitioner has not produced any evidence that establishes
the preconditions for its application.
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Last modified: November 10, 2007