7
of the years in issue. This case was submitted to the Court on a
basis of a brief stipulation of facts, and no trial was held. In
this limited and scanty record that we have before us, there is
no evidence to show any error on the part of respondent in
determining the penalties that are in issue here. In cases such
as this, where respondent has determined additions to the tax or
penalties under section 6662, the burden of proof to show error
by respondent is placed upon petitioner. Rule 142(a); Neely v.
Commissioner, 85 T.C. 934 (1985); Bixby v. Commissioner, 58 T.C.
757 (1972); Enoch v. Commissioner, 57 T.C. 781 (1972). Except
for the one substantive issue that we have decided, petitioner
conceded all other adjustments to income for the years in issue.
We cannot tell what attempts, if any, petitioners made to report
their income tax in a proper and accurate manner. This being
true, we cannot hold that respondent was in error in making the
determinations of penalties under section 6662.
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011