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amounts which Carolina Acoustical failed to withhold. Church v.
Commissioner, supra.
Petitioner also contends he is entitled to a tax credit for
unpaid back wages withheld from him by Carolina Acoustical. The
company's accountant, John L. Tilly, testified that Carolina
Acoustical owed four workers overtime back wages but the company
only paid the three individuals whom it considered regular
employees. Petitioner did not receive his overtime pay even
though he was subsequently determined to have employee status by
the IRS.
Petitioner may indeed be entitled to additional income from
Carolina Acoustical, but that is an issue between him and the
company. We cannot require the IRS to collect petitioner's
income from Carolina Acoustical and apply it toward his tax
liability. In effect, that would be asking respondent to enforce
petitioner's private right of action against the company in lieu
of collecting the taxes from petitioner directly.
Petitioner has come to court with the burden of proving
respondent's determinations are erroneous. Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933). He has not met this burden.
Petitioner did not prove that respondent's determination that he
had unreported income for 1989 is in error.
As far as petitioner's deductions are concerned, respondent
concedes that petitioner is entitled to certain deductions as
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