Chuks Anthony Mbanu - Page 4




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          the earned income credit for 2000 because he failed to                      
          substantiate his claims.                                                    
                                   Discussion                                         
               Deductions are a matter of legislative grace, and taxpayers            
          must maintain adequate records to substantiate the amounts of any           
          deductions or credits claimed.  Sec. 6001; INDOPCO, Inc. v.                 
          Commissioner, 503 U.S. 79, 84 (1992); sec. 1.6001-1(a), Income              
          Tax Regs.  Taxpayers generally bear the burden of proving that              
          the Commissioner's determinations are incorrect.  Rule 142(a);              
          Welch v. Helvering, 290 U.S. 111, 115 (1933).  The Court decides            
          this case without regard to the burden of proof.  Accordingly,              
          the Court need not decide whether section 7491(a)(1) is                     
          applicable in this case.  See Higbee v. Commissioner, 116 T.C.              
          438 (2001).                                                                 
          1.   Head of Household Filing Status                                        
               Section 1(b) imposes a special tax rate on an individual               
          filing as a head of household.  As relevant herein, section 2(b)            
          defines a "head of household" as an unmarried individual who                
          maintains as his home a household that for more than one-half of            
          the taxable year constitutes the principal place of abode of an             
          unmarried child of the individual.  Sec. 2(b)(1)(A)(i).                     
               Petitioner's eligibility for head of household filing status           
          depends on whether he is treated as unmarried.  Section 7703(a)             
          provides that an individual's marital status shall be determined            







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