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Filing of Petitioner’s 2003 Federal Income Tax Return
Petitioner’s Form 1040, U.S. Individual Income Tax Return,
was prepared and electronically filed by H&R Block Tax Services
located in Gurnee, Illinois. Petitioner filed his return as head
of household and claimed two children as dependents, the earned
income credit, and the additional child tax credit. In the
notice of deficiency, respondent determined that petitioner’s
filing status was married filing separately and disallowed the
two claimed dependency exemption deductions, the earned income
credit, and the additional child tax credit. The tax return
preparer prepared petitioner’s return based on information that
petitioner provided. Petitioner’s 2003 return was filed on April
6, 2004.
Discussion
In general, respondent’s determinations as set forth in a
notice of deficiency are presumed correct. Welch v. Helvering,
290 U.S. 111, 115 (1933). In pertinent part, Rule 142(a)(1)
provides the general rule that the burden of proof shall be upon
the taxpayer. In certain circumstances, however, if the taxpayer
introduces credible evidence with respect to any factual issue
relevant to ascertaining the proper tax liability, section 7491
shifts the burden of proof to the Commissioner. Sec. 7491(a)(1);
Rule 142(a)(2). Petitioner does not argue that section 7491 is
applicable in this case, and he has not established that the
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