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return preparation. It is well established that the duty of
filing accurate returns cannot be avoided by placing the
responsibility upon an agent. Pritchett v. Commissioner, 63 T.C.
149, 174 (1974); Soares v. Commissioner, 50 T.C. 909, 914 (1968).
Petitioner has the burden of proof. See Rule 142(a).
Petitioner has failed to show that he made alimony payments of
$6,000 in 2002. Accordingly, petitioner is not entitled to claim
an alimony deduction of $6,000 for 2002.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: November 10, 2007