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reported deduction for real estate taxes. Petitioner's remaining
deductions were disallowed due to lack of substantiation.
3. Accuracy-Related Penalty
Respondent determined that petitioner is liable for an
accuracy-related penalty under section 6662(a) for 2001.
Discussion
Generally, the Commissioner's determinations of unreported
income in a notice of deficiency are presumed correct, and the
taxpayer has the burden of proving that those determinations are
erroneous. See Rule 142(a); Welch v. Helvering, 290 U.S. 111,
115 (1933). In certain circumstances, however, section
7491(a)(1) places the burden of proof on the Commissioner.
Petitioner has not alleged or shown that section 7491 is
applicable in this case.
Petitioner did not call any witnesses or otherwise introduce
any evidence to show error in respondent's determinations of her
proper income tax liability. Petitioner, in fact, made no
argument that respondent's adjustments are incorrect. She feels
she was misled by her return preparer. The Court finds that
petitioner has failed to meet her burden and, subject to a
concession by respondent, sustains respondent's determination
with respect to the 2000 and 2001 unreported income.
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