Rilwan Adisa Salami - Page 9

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          that includes the calendar year.  Sec. 7701(b)(3)(A); sec.                  
          301.7701(b)-1(c)(1), Proced. & Admin. Regs.  An individual is               
          treated as present in the United States on any day that such                
          individual is physically present in the United States at any time           
          during such day.  Sec. 7701(b)(7)(A).                                       
               The record shows that petitioner was physically present in             
          the United States, working as a taxicab driver in Chicago, for              
          more than 183 days during 1992 and 1993.  In fact, petitioner               
          offered no evidence that he was physically absent from the United           
          States at anytime after his arrival in 1986.  Moreover,                     
          petitioner never revealed what foreign country he claims as his             
          place of residency.  We find that petitioner satisfies the                  
          section 7701(b)(3) substantial presence test and therefore must             
          be treated as a United States resident for 1992 and 1993.  We               
          hold that petitioner's net earnings from self-employment                    
          constitute self-employment income.  Accordingly, petitioner is              
          liable for the self-employment taxes as determined by respondent.           
               The fourth issue for decision is whether petitioner is                 
          liable for the section 6662(a) accuracy-related penalty for                 
          negligence.  Respondent's determination of negligence is presumed           
          to be correct, and petitioner bears the burden of proving that              
          the penalty does not apply.  Rule 142(a); Welch v. Helvering, 290           
          U.S. 111, 115 (1933); Bixby v. Commissioner, 58 T.C. 757, 791-792           

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