Hector Prowse - Page 11
Legal Research Home >
US Tax Court > 2006 > Hector Prowse - Page 11
- 11 -
I. Burden of Proof
Normally, in a case before this Court, the taxpayer bears
the burden of proof.4 Rule 142(a)(1). However, if the
Commissioner raises a new issue or seeks an increase in a
deficiency, the Commissioner has the burden of proof as to the
new issue or increased deficiency. Id. In addition, in any case
involving the issue of fraud with intent to evade tax, the burden
of proof in respect of that issue is on the Commissioner. Sec.
7454(a); Rule 142(b).
In this case, the only open issues are issues as to which
respondent concedes he has the burden of proof. In order to
satisfy that burden of proof, respondent must prove by a
preponderance of the evidence that he properly disallowed
petitioner’s Schedule A deductions, and he must also prove by
clear and convincing evidence that petitioner is liable for the
fraud penalty under section 6663. Rule 142.
II. Substantiation of Schedule A Deductions
A. Medical and Dental Expenses
Section 213(a) authorizes a taxpayer, if he itemizes his
deductions, to deduct expenses paid during the taxable year for
4Although a taxpayer may contend that the burden of proof
should shift to the Commissioner under sec. 7491, sec. 7491 does
not shift the burden of proof in this case. Respondent concedes
that he has the burden of proof with respect to the only open
issues--the increased deficiency and the fraud penalty.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011