- 15 -
she may rely on the presumption that her determination is
correct. Rapp v. Commissioner, 774 F.2d 932, 935 (9th Cir.
1985), affg. an order of this Court; Edwards v. Commissioner, 680
F.2d 1268, 1270-1271 (9th Cir. 1982), affg. per curiam an order
of this Court; Weimerskirch v. Commissioner, 596 F.2d 358, 360
(9th Cir. 1979), revg. 67 T.C. 672 (1977). The facts in this
case support the deficiency notice. Indeed, petitioner does not
dispute that he received wage income, interest income, and rental
income during 1983, and respondent's records indicate that
petitioner did not file the Federal return. Thus, the minimal
evidentiary foundation for respondent's determination has been
conceded.8
Unreported Income
In the deficiency notice, respondent determined that
petitioner received wages of $29,029 in 1983. At trial,
petitioner testified that he was an engineer for the County of
Los Angeles, that he received wages from the County of Los
Angeles of $29,029, and that he received an undetermined amount
of rental income in 1983. In addition, petitioner conceded that
he received interest income of $3,305. In view of the record in
8 In this regard, petitioner's request on brief for
reasonable litigation costs will be denied as premature, and
because petitioner has not substantially prevailed. See Rules
231 and 232.
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011