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respondent's motion to dismiss for lack of jurisdiction as to the
portion of the petition relating to FICA taxes is granted.
Income Tax
Respondent's determination is presumed correct and
petitioner bears the burden of proving that the determination is
erroneous. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933). Gross income means all income from whatever source
derived including commissions received for services. Sec.
61(a)(1). Taxpayers are taxed on the amount of income they
receive, and the extent to which other parties may fail to comply
with the various reporting provisions of the Internal Revenue
Code has no bearing on a taxpayer's gross income. See Vaughn v.
Commissioner, T.C. Memo 1992-317, affd. without published opinion
15 F.3d 1095 (9th Cir. 1993).
Petitioner calculated her 1991 commission income by adding
the individual commission checks she received during 1991.
Petitioner admitted that she may have erred in her addition. The
Form 1099 received by petitioner supports respondent's
determination as does the sum of petitioner's commission checks.
NYPE's delay in issuing the Form 1099 to petitioner has no
bearing on her gross income. Accordingly, respondent's
determination with respect to the deficiency in Federal income
tax is sustained.
An appropriate Order and
Decision will be entered.
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Last modified: May 25, 2011