Lazar Simov Kovachevich - Page 5




                                        - 4 -                                         
          complied with the substantiation requirements and has cooperated            
          with the Commissioner’s reasonable requests for witnesses,                  
          information, documents, meetings, and interviews.  Sec.                     
          7491(a)(2).  Petitioner has not alleged or proven that section              
          7491(a) applies; accordingly, the burden remains on him to show             
          that he is entitled to the claimed deductions.                              
          A. 2002 Taxable Year                                                        
          I. Dependency Exemption Deduction                                           
               Section 151(c), in pertinent part, allows a taxpayer to                
          claim as a deduction the exemption amount for each individual who           
          is a “dependent” of the taxpayer as defined in section 152 and              
          who is the taxpayer’s child and satisfies certain age                       
          requirements.2                                                              
              In pertinent part, section 152(a) defines “dependent” to                
         include the taxpayer’s son who either received or is treated as              
         receiving over half of his support from the taxpayer for the                 
         calendar year in which the taxpayer’s taxable year begins.                   
         Section 152(b) excepts from the definition of “dependent” any                
         individual who is not a U.S. citizen or national unless the                  
         individual is a resident of the United States or of a country                
         contiguous to the United States.  The term “resident of the                  


               2 The child has not attained the age of 19 or is a student             
          who has not attained the age of 24 at the close of the calendar             
          year in which the taxable year of taxpayer begins.  Sec.                    
          151(c)(1)(B).                                                               






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next 

Last modified: November 10, 2007