- 11 -
and (b). Respondent has the burden of proof with respect to
those additions to tax, which she must satisfy by clear and
convincing evidence. Sec. 7454(a); Rule 142(b).
In Mr. Tigue's motion to withdraw, Mr. Tigue represented
that petitioner had advised him that he did not intend to settle
this case or to proceed to trial. At the hearing on that motion
and respondent's motion, petitioner appeared and confirmed what
Mr. Tigue had represented in that motion when petitioner indi-
cated that he did not intend to settle this case or to proceed to
trial. We find that, by so indicating, petitioner unequivocally
informed the Court that he will not contest any of the deficien-
cies in, or additions to, tax that remain at issue. Such a
statement by petitioner may be characterized as either an aban-
donment of all issues remaining in this case or a failure other-
4(...continued)
each of the years 1983, 1984, and 1985, and, consequently, the
statute of limitations for each of those years does not bar
assessment of the deficiencies in, and additions to, tax that are
due from petitioner for each of those years. Sec. 6501(c)(1);
see DiLeo v. Commissioner, 96 T.C. 858, 880 (1991), affd. 959
F.2d 16 (2d Cir. 1992).
In the answer, respondent alleged as an alternative to the
additions to tax for fraud that petitioner is liable for the
additions to tax for negligence under sec. 6653(a)(1) and (2) for
1983, 1984, and 1985 and under sec. 6653(a)(1)(A) and (B) for
1986. Respondent had not made any such determinations in the
notice. Since respondent raised the alternative additions to tax
for negligence by affirmative allegations in the answer and did
not determine them in the notice, respondent bears the burden of
proof as to those alternative additions to tax. Rule 142(a).
Respondent's motion does not specifically request a default
decision as to the alternative additions to tax for negligence,
and we therefore consider them to have been abandoned by respon-
dent. See Rybak v. Commissioner, 91 T.C. 524, 566 (1988).
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