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Petitioner claimed a total of $28,600 of expenses on Schedule C.
Petitioner filed his 2002 return on April 15, 2004.
Respondent issued petitioner a notice of deficiency in
September 2005 denying the claimed credit and deductions.
Respondent also changed petitioner’s filing status to married
filing separately and determined a late-filing addition to tax.
Petitioner filed a timely petition with the Court.
Discussion
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 the Commissioner under certain circumstances.
Petitioner has neither alleged that section 7491(a) applies nor
established his compliance with the requirements of section
7491(a)(2)(A) and (B) to substantiate items, maintain records,
and cooperate fully with respondent’s reasonable requests.
Petitioner therefore bears the burden of proof.
1. Head of Household
Section 1(b) imposes a special income tax rate on a taxpayer
filing as head of household. An individual shall be considered a
head of household if, inter alia, he is not married at the close
of the taxable year. Sec. 2(b)(1). Because petitioner was
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Last modified: May 25, 2011