- 6 - The Internal Revenue Service assigned revenue agent Linda Richards (Ms. Richards) to examine petitioners' 1990 return. That examination focused on petitioners' sale of their California residence and their deferral of the recognition of gain from that sale. In a meeting with Ms. Richards that took place on June 1, 1993, Mr. Skorniak informed Ms. Richards that he moved into the 3405 house in May or June 1992. In January 1994, during a telephonic discussion with Ms. Richards, Mr. Skorniak advised her that he believed that the law with respect to the deferral of gain recognition on the sale of a principal residence was "unfair and that he would do anything that he could to see that it was changed, which would include talking with accountants and legis- lators." As of January 31, 1992, petitioners were not using the 3405 house as their principal residence. OPINION Petitioners bear the burden of proving error in respondent's determination regarding the gain from the sale of their Califor- nia residence. See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Petitioners attempted to satisfy their burden of proof in this case through the testimony of Mr. Skorniak, their son DonaldPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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