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However, petitioner does not enlighten us as to (1) where in the
record there is support for the statement that petitioner called
respondent’s service center, (2) when those calls, or any of
them, were made, or even (3) what information or documentation
was provided by petitioner to respondent during or as a result of
those calls.
From the foregoing, we conclude that by November 20, 2003,
when the answer was filed, respondent had no more information
than what was on petitioner’s tax return and had none of the
requested documentation or any other documentation that might
have enabled respondent to conclude that petitioner was entitled
to the claimed earned income credit.
As best we can tell from the record before us, it was not
until petitioner filed the first motion in limine, on April 5,
2004, that respondent received the appropriate documentation.
4. Substantially Justified
Ordinarily, taxpayers who claim credits are obligated (when
challenged) to show that they are entitled to the credits that
they claim. Petitioner failed to respond to respondent’s request
for documents to show his entitlement to the claimed earned
income credit. Under these circumstances, respondent was
justified in taking the position that petitioner was not entitled
to this credit. Cf. Welch v. Helvering, 290 U.S. 111, 115
(1933); Rule 142(a).
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