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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).
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Last modified: November 10, 2007