- 2 - be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case. Respondent determined deficiencies in petitioner’s 2003 and 2004 Federal income taxes of $1,974 and $2,000, respectively. After concessions,2 the only issue remaining is whether petitioner is entitled to a tuition and fees deduction of $4,000 in 2004. Petitioner submitted a Form 1098-T, Tuition Statement, demonstrating that she was billed for qualified tuition and related expenses of $4,007 in 2004. On her 2004 Federal income tax return, petitioner deducted $4,000 for tuition and fees expenses. Respondent concedes that petitioner is entitled to the deduction for tuition and fees if the Court finds that petitioner is entitled to single filing status. Discussion Generally, petitioner bears the burden of proof. Rule 142(a). Respondent, however, bears the burden of proof with respect to any new matter. Id. An assertion is treated as a new matter when it either increases the original deficiency or requires the presentation of different evidence. Shea v. 2 The parties agreed that petitioner is entitled to itemized deductions for charitable contributions of $1,040 in both 2003 and 2004. Petitioner did not contest the adjustments in the notice of deficiency not discussed in this opinion.Page: Previous 1 2 3 4 5 NextLast modified: November 10, 2007