TAX COURT OPINION

Case: Barry Mamoudou
Docket Number: 28939-08S
Judge: Dean
Opinion Type: summary
Filed: 01/26/2010
Pages: 4

T .C . Summary Opinion 2010-9 UNITED STATES TAX COUR T BARRY MAMOUDOU, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 28939-08S . Filed January 26, 2010 . Christopher Duling , for petitioner . Jack T . Anagnostis , for respondent . DEAN, Special Trial Judge : This case was heard pursuant t o the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed . Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case . Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue , ED JM 2 6 2010 2 - and all Rule references are to the Tax Court Rules of Practice and Procedure . Respondent determined a deficiency of $5,069 .75 in petitioner's 2007 Federal income tax . The issue for decision is whether petitioner is entitled to dependency exemption deductions for the two children claimed on his 2007 Federal income tax return . Background Some of the facts have been stipulated and are so found . The stipulation of facts and the attached exhibits are incorporated herein by reference . When petitioner filed his petition, he resided in Pennsylvania . Petitioner timely filed his .Federal income tax return for 2007 as a head of household . On his return he claimed : (1) Two dependency exemption deductions ; (2) the earned income ta x credit ; and (3) a child tax credit and an additional child tax credit . Respondent issued to petitioner a notice of deficiency changing petitioner's filing status to single and disallowing the claimed deductions and credits . ' In 2007 petitioner lived with the mother of the two children he claimed as dependents on his 2007 Federal income tax return . 'At trial petitioner conceded that he is not entitled to head of household filing status, the earned income tax credit, or the child tax credit and additional child tax credit . He was not the biological father of the children, nor was h e married to their mother . Discussio n I . Burden of Proo f Generally, the Commissioner's determinations are presumed correct, and the taxpayer bears the burden of proving that those determinations are erroneous .' Rule 142(a) ; see INDOPCO, Inc . V . Commissioner , 503 U .S . 79, 84 (1992) ; Welch v . Helvering, 290 U .S . 111, 115 (1933) . Deductions and credits are a matter of legislative grace, and the taxpayer bears the burden of proving that he or she is entitled to any deduction or credit claimed . Rule 142(a) ; Deputy v . du Pont , 308 U .S . 488, 493 (1940) ; New Colonial Ice Co . v . Helvering, 292 U .S . 435, 440 (1934) . II . Dependency Exemption Deductio n Section 151(c) allows a taxpayer to deduct an annual "exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year ." Section 152(a) defines dependent as a "qualifying child" or a . "qualifying relative ." Petitioner is not related to the children and they are not his qualifying children ; however, he contend s 'Petitioner has not claimed or shown that he meets the requirements under sec . 7491(a) to shift the burden of proof to respondent as to any factual issue relating to his liability for tax . - 4 - that the children are his qualifying relatives under section 152(d) . In pertinent part, section 152(d) provides that an 11 11 individual is a qualifying relative of the taxpayer if : (1) That individual has the same principal place of abode as the taxpaye r and is a member of the taxpayer's household ; (2) the taxpayer provides over one-half of the individual's support for that year ; and (3) that individual is not the qualifying child of the {' taxpayer or of any other taxpayer for that year . Sec . 152(d) ( 1) and (2)(H) . Respondent stipulates that the children lived with petitioner during the year and that the children did not earn,i, income in 2007 . Petitioner's girlfriend, who is the mother of the childre n and with whom petitioner lived in 2007, was entitled to claim the .children as her qualifying children in 2007 . See sec . 152(c)(1) . Accordingly, these children are not petitioner's qualifyin g relatives for 2007, and respondent's determination is sustained . See sec . 152(d) (1) (D) . To reflect the foregoing, Decision will be entered for respondent . ! I II!