Nathan Andrew Poehlein - Page 4

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          paternity for GP was established by order of the Hancock District           
          Court, Commonwealth of Kentucky, entered August 13, 2003.3                  
          Petitioner was ordered to pay $65 per week in child support.                
               In 2002, AP and GP lived with Ms. Harpe in government                  
          housing in Kentucky.  Petitioner worked in Indiana that year and            
          earned $15,372.87 of wage income.  Petitioner filed his 2002                
          Federal income tax return as a head of household and claimed a              
          dependency exemption deduction for each child.  Petitioner also             
          claimed an earned income credit with AP and GP as the qualifying            
               In March 2004, respondent issued a notice of deficiency                
          denying petitioner:  (1) The dependency exemption deductions; (2)           
          head-of-household filing status; and (3) the earned income                  
          credit.  In computing the deficiency, respondent changed                    
          petitioner’s filing status to single.                                       
               In general, the Commissioner’s determination set forth in a            
          notice of deficiency is presumed correct.  Rule 142(a)(1); Welch            
          v. Helvering, 290 U.S. 111, 115 (1933).  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 places the              

          3 The paternity of GP is not in question for the taxable                    
          year 2002.  Petitioner is the father.                                       

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