Charles Vernon Roberts - Page 14

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          income to petitioner, even though he was married in 1983, does              
          not make the deficiency notice arbitrary or unreasonable.  By               
          virtue of petitioner's failure to file the Federal return,                  
          respondent issued a deficiency notice without information as to             
          petitioner's 1983 marital status.                                           
               Petitioner appears to suggest that the proof of claim that             
          was filed in the bankruptcy court somehow limits the amount of              
          tax owed by petitioner, and, therefore, the deficiency notice is            
          arbitrary and unreasonable.  However, our review of the proof of            
          claim indicates that as of December 17, 1984, petitioner owed a             
          penalty of $520, interest of $153.49, and that no income tax had            
          been assessed.  The proof of claim is irrelevant to this                    
          proceeding.                                                                 
               Further, petitioner's argument that the alleged IRS                    
          reputation for mistakes is a basis for determining that the                 
          notice of deficiency is arbitrary and unreasonable is without               
          merit.                                                                      
               Turning to petitioner's argument regarding the foundational            
          proof required of respondent, the U.S. Court of Appeals for the             
          Ninth Circuit, the court to which an appeal in this case would              
          lie, requires that respondent come forward with some substantive            
          evidence establishing a minimal evidentiary foundation for her              
          determination that the taxpayer received unreported income before           







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