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Respondent allowed the deduction for State and local taxes
and disallowed all other claimed deductions. In the notice of
deficiency, respondent allowed petitioner the standard deduction
for 2003 of $4,750 because it was greater than the total itemized
deductions allowed.
Petitioner filed a timely petition to this Court, asserting
that he is entitled to the itemized deductions claimed on the
return.
Discussion
In general, the Commissioner’s determinations set forth in a
notice of deficiency are presumed correct, and the taxpayer bears
the burden of proving that these determinations are in error.
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Pursuant to section 7491(a), the burden of proof as to factual
matters shifts to the Commissioner under certain circumstances.
Petitioner has neither alleged that section 7491(a) applies nor
established his compliance with the requirements of section
7491(a)(2)(A) and (B) to substantiate items, maintain records,
and cooperate fully with respondent’s reasonable requests.
Petitioner therefore bears the burden of proof.
The issue in this case is whether petitioner is entitled to
the itemized deductions claimed for 2003, and, if so, in what
amounts. Deductions are a matter of legislative grace, and the
taxpayer bears the burden of proving that he is entitled to any
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