- 15 -
deficiency even if the amount so redetermined is greater
than the amount of the deficiency, notice of which has been
mailed to the taxpayer, and to determine whether any
additional amount, or any addition to the tax should be
assessed, if claim therefor is asserted by the Secretary at
or before the hearing or a rehearing.
In the answer to amended petition, respondent claimed
increased deficiencies for 1994, 1995, and 1996 based on the
income that petitioner and his wife received in those years.
Respondent has the burden of proof as to the increases in
deficiencies made in the answer to amended petition. See Rule
142(a); Quick v. Commissioner, 110 T.C. 172, 180 (1998);
Hendrickson v. Commissioner, T.C. Memo. 1999-357.
Petitioner stipulated or admitted that he and his wife
received the following amounts of income:
1994 1995 1996
Wages received by wife $55,359 $51,268 $66,964
Schedule C gross receipts 27,037 37,954 26,935
Schedule E rental income 2,570 4,700 3,800
Schedule F farming income 600 1,453 1,500
Based on these stipulations and admissions, respondent has proved
the receipt of the additional income underlying the increased
deficiencies raised in the answer to amended petition.
2. Respondent’s Burden of Production and Proof With Respect
to Increased Additions to Tax.
We are willing to assume, but do not decide here, that
respondent has the burden of production as to the additions to
tax in these circumstances. See sec. 7491(c). Respondent moves
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011