- 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 Next
Last modified: May 25, 2011