TAX COURT OPINION

Case: Melvin J. Irions
Docket Number: 12511-07
Judge: Wells
Opinion Type: memo
Filed: 05/13/2009
Pages: 7

T .C . Memo . 2009-96 UNITED STATES TAX COUR T MELVIN J .'IRIONS, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 12511-07 . Filed May 13, 2009 . Melvin J . Irions, pro se . Horace Crump, for respondent. . MEMORANDUM OPINION WELLS, Judge : Respondent determined a deficiency of $2,59 8 in petitioner's 2005 Federal income tax ., The issues to be .decided are : (1),' .UThether petitioner is entitled to a dependenc y exemption deduction for his minor child pursuant to sectio n SERVED May 13 2009 151(c)' ;,(2) whether petitioner is entitled to a child tax credi t pursuant to-section 24(a) ; (3) whether petitioner is entitled t o head-6 .f-household filing status ; and (4) whether petitioner i s entitled to an earned income tax credit pursuant to section 32 . At= .the time he filed the petition, petitioner resided in Backgroun d Mississippi . In the notice of deficiency respondent sent petitioner for taxable year 2005, respondent determined that petitioner did not qualify for a dependency exemption deduction, a child tax credit, head-of-household filing status, or an .earned income tax credit . Petitioner timely filed a petition with this Court for redetermination of the deficiency . G .J .I .2 is the minor child of petitioner . and Martha Irions (Ms . Irions) . Petitioner and Ms . Irions are divorced . Ms . Irions had legal and physical custody of G .J .I . during 2005 . G .J .I . visited petitioner on weekends and during the summer in 2005 . Petitioner provided no evidence of the total amount of time that G .J .I . lived with petitioner during 2005 . Petitioner paid child support of $1,872 in 2005 . "Unless otherwise indicated, all section references are to .the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure . 2The Court refers to minor children by their initials . See Rule 27 (a) (3) . 3 _ The property settlement and child custody agreement states that Ms . Irions will claim G .J .I . for income tax purposes . Ms . Irions did not sign a document .stating that she would not claim G .J .I . as a dependent-for the 2005 taxable year . Discussion Generally, the Commissioner's determinations in the statutory notice of deficiency are presumed correct . See Rule 142(a)(1) ; Welch v . Helvering. , 290 U .S . :111,-115 (1933) .- Deductions are a matter of legislative grace,'and taxpayers bear the burden of proving that they are entitled~to the deductions claimed . See Rule 142(a) ; INDOPCO, Inc . v . Commissioner , 503 U .S . 79, 84 (1992) ; New Colonial Ice Co . v . Helverincg , 292 U .S . 435, 440 (1934) . 3 Dependency Exemption Deductio n Section 151(c)- allows a -,taxpayer to deduct-an annual exemption amount for each dependent of the taxpayer . Section 152(a) defines "dependent" as a "qualifying child" or a "qualifying relative" . The parties agree that G .J .I . is the child of petitioner . The child of a taxpayer is a qualifying child if that child has the same principal place of abode as the taxpayer for more than one-half of the taxable year and meet s 3Petitioner-has not raised any issue regarding sec . 7491(a) ; and because he has failed-to substantiate his claims or introduce credible evidence for any of the issues in this case, sec . 7491(a) would not apply . See sec . 7491(a)(1) and (2)(A) . 4 certain age and self-support restrictions not_at,.issue here„l: 4 Sec;. 152(c) . -Petitioner has introduced no evidence that G .J .I .'-s principal,place of .abode was,with petitioner for'more than 6 months in 2005 as required-by section 152(c)(1)(B)- . -Petitioner made vague assertions that G .J .I .(cid:127)lived with him on weekends and during the summer . -Petitioner did not .provide specific-,dates or any documentation to support his claims .--We,conclude that petitioner has not carried his burden of proving that G .J .I . was a(cid:127)qualifying child of .petitioner in 2005 . For the child-of .a-taxpayer to be a qualifying relative, the taxpayer must provide over one-half of that child's support, for the year . Sec . 152(d)(1) . .Additionally, the child must meet certain income restrictions and must not be a qualifying child of any taxpayer for the year in issue . Id . Petitioner .claims~that~ he provided over . .one-half . of the support of G .J .I . . in ,2005,,;, .. including among other things,_;child,support, insurance, clothing, and school supplies . Petitioner introduced .evidence showing that he paid-child support of,$l 872 during 2005 ."-Petitioner'did,not, however, provide any credible, evidence regarding other amounts h e 'If petitioner and Ms . Irions provided over one-half of the support for G .J .I . in' 2005,'and it is'not clear from the record that they did, the special rule of sec . 152(e) would apply to determine who was entitled to claim G .J .I . as a dependent . . Ms . Irions had legal and physical custody of G .J .I . in .2005, and she did not execute'a-document relinquishing that right-to petitioner as required by sec . 152(e)(2) . Accordingly, petitioner would not be entitled to claim G .J .I . as a dependent if the special rule of sec . 152(e) did apply . s - 5 - paid for the support of G .,J .I . in 2005 . He offered only his vague and unsubstantiated testimony . Additionally, petitioner offered no credible evidence that would prove that . G .J .I . was not the qualifying child . of Ms . Irions . Ms . Irions had legal and physical custody of G .J .I . during 2005,- and there is no evidence in the record to support a conclusion that G .J .I .'s principal place of abode was not with Ms . Irions for more than 6 months in 2005 . We hold that petitioner has not carried his burden of proving that G .J .I . was his qualifying relative in 2005 for, purposes of section 152(d) . .-Because petitioner has failed to establish that G .J .I . is either a qualifying child or a qualifying relative for purposes of section .l52, we conclude that petitioner is not entitled to a dependency exemption deduction for 2005 . Child Tax Credit s Subject to limitations based on adjusted gross income, a taxpayer is entitled to a child tax credit with regard to each . qualifying child of the taxpayer . Sec . 24(a) and (b) . For purposes of the child tax credit, a qualifying child is a child that is under the age of 17 and is a qualifying child pursuant to section 152(c) for purposes of the dependency exemption deduction . Sec . 24(c) . As discussed above, G .J .I . is not a qualifying child of petitioner for purposes of section 152(c), and therefore G .J .I . is not a qualifying child for purposes of section 24(a) .. Consequently, we hold . that petitioner is not entitled to a child tax credit for, taxable year 2005 . Head-of-Household Filing Statu s Section 1(b) provides a special tax rate for an individual filing as a head of household . As relevant herein, section .; 2(b)(1) defines "head of household" as an unmarried individual who maintains as his home a household that for more than one-hal f of the year constitutes the principal place of abode of a qualifying child as defined .in section 152(c) or any other person who is a dependent of the taxpayer for purposes of section 151 . We have concluded above that petitioner has failed to establish that. G .J .I . was ;a qualifying child of petitioner for purposes of section 152(c) and that G .J .I . therefore, was not a dependent of petitioner for purposes of section 151 . Accordingly, we hold that petitioner has failed to establish that he is entitled to head-of-household filing-status for taxable year 2005 . Earned Income Tax Credi t Section 32(a) provides an earned income tax credit to eligible-individuals . Section 32(c)(1)(A)(i) provides that .a taxpayer qualifies as an eligible individual if the taxpayer has a qualifying child as defined by'section 152(c) . We have concluded above that petitioner failed to establish that . G .J .I . is a qualifying child of petitioner for tax year 2005 . Section 32 (c)-(l) (A) (ii) provides that a taxpayer, with no qualifying 4 - 7 - children may qualify as an eligible individual . if the taxpayer has a principal place of abode in the United States for more than one-half of the tax year, is between the ages of 25 and 65 before the close of the tax year, . and is not a dependent for whom a deduction is allowable . Petitioner meets the requirements . of section 32(c)(1)(A)(ii) . However, with respect to his 2005 taxable year, no credit is allowed for an unmarried taxpayer without a qualifying child if the taxpayer's adjusted gross income is greater than $11,750 . Rev . Proc . 2004-71, sec . 3 .06(l),2004-2 C .B . 970, 973 . Petitioner's adjusted gross income for 2005 was $27,195 . Consequently, petitioner is not entitled to an earned income tax credit for tax year 2005 . For the foregoing reasons, we conclude that for taxable year 2005 petitioner is not entitled to a dependency exemption deduction or a child tax credit with respect to G .J .I ., that petitioner is not entitled to head-of-household filing status, and that petitioner is not entitled to an earned income tax credit . We have considered all of the contentions and arguments of the parties that are not discussed herein, and we find them to be without merit, irrelevant, or moot . To reflect the foregoing, Decision will be entere d for respondent .