- 6 -
handling his case. Petitioner did not ask for nor receive a
receipt for these documents. Several weeks later, petitioner
received a phone call from his accountant informing him that
Mr. Ellison could not locate the programs that petitioner claims
to have delivered to the Internal Revenue Service. Petitioner
contends that the Internal Revenue Service lost his records when
they remodeled and moved the tax auditor's office to a different
part of the IRS building. Neither party introduced evidence that
petitioner's programs were ever found.
While petitioner claims that he and an adult daughter gave a
complete set of records to respondent, nothing in the record
corroborates it. Additionally, petitioner's daughter never
testified, nor did the gentleman handing out the tax forms in the
lobby of the Internal Revenue Service office building.
Based on the programs for January to June of 1991 that
respondent had received, respondent extrapolated the amount of
payouts of less than $1,000 ("small" winnings) for the period
without programs (July to December 1991) by applying the ratio of
"small" winnings to Form W-2G winnings from the period with pro-
grams, to the Form W-2G winnings. Respondent then added this
amount, plus the winnings reported on the Form W-2G, the "small"
winnings reported in petitioner's programs, and petitioner's slot
machine winnings to determine petitioner's total gambling
winnings.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011