Estate of David J. Dickerson, Deceased, Dorothy Dickerson, Executor and Dorothy Dickerson, et al. - Page 41

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          the additions to tax and the negligence penalty resulting from              
          underpayments by the Michoff, Srs.                                          
               For the taxable years 1986, 1987, and 1988, the contention             
          of Michoff, Jr., that he is not liable for additions to tax for             
          negligence consists of one sentence:  “Michael Michoff, Jr., is             
          not liable for the penalties due under IRC [sections]                       
          6653(A)(1)(a) and 6653(A)(1)(b) because he was not guilty of                
          negligence or disregard of rules or regulations.”  This                     
          contention is not an argument; it is a conclusion.  Respondent is           
          sustained on this issue.                                                    
               Michoff, Jr., presented no argument that he is not liable              
          for the negligence penalty for the 1989 tax year.  The burden               
          rests with petitioner to prove that respondent's deteminations              
          are in error.  Rule 142(a).  We cannot be sure that petitioner              
          intended to abandon the issue, but in any case respondent's                 
          determination of the applicable penalty resulting from the                  
          underpayment of tax must be sustained with respect to the 1989              
          tax year of Michoff, Jr.                                                    
               For the 1990 tax year Michoff, Jr., and Kimberly Michoff               
          argue that they are not liable for the accuracy-related penalty             
          because they have accounted for all of the deposits which were              
          questioned by the revenue agent.  As we have already found, they            
          did not.  Respondent is sustained on this issue.                            

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