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to whether the income so reported to respondent was in fact paid
to and/or earned by Mr. Hardy.
In her answering brief filed on August 26, 1996, petitioner
contends that, pursuant to section 6201(d), respondent must
produce "reasonable and probative information" concerning the
income that was allegedly paid to and/or earned by Mr. Hardy
during the years at issue other than the parties' stipulation
that certain income was reported to respondent as having been
paid to and/or earned by him during those years.
Section 6201(d) provides:
In any court proceeding, if a taxpayer asserts a rea-
sonable dispute with respect to any item of income
reported on an information return filed with the Secre-
tary under subpart B or C of part III of subchapter A
of chapter 61 by a third party and the taxpayer has
fully cooperated with the Secretary (including provid-
ing, within a reasonable period of time, access to and
inspection of all witnesses, information, and documents
within the control of the taxpayer as reasonably re-
quested by the Secretary), the Secretary shall have the
burden of producing reasonable and probative informa-
tion concerning such deficiency in addition to such
information return.
That section became effective on the date of its enactment, which
was July 30, 1996.
Assuming arguendo that section 6201(d) were applicable in
the present case,12 it nonetheless would not require respondent
12 We note that petitioner filed a petition with this Court on
Aug. 30, 1995, and the trial in the instant case was held on May
23, 1996.
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