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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.
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Last modified: November 10, 2007