- 3 -
resulting deficiencies and additions to tax, respondent orally
moved that a penalty be imposed upon petitioner pursuant to
section 6673(a)(1). Petitioner has presented no evidence to
refute respondent's determinations and has refused to testify,
asserting the privilege under the Fifth Amendment.3
OPINION
Section 61(a) defines gross income broadly as "all income
from whatever source derived". Gross income specifically
includes compensation for services. Sec. 61(a)(1). Furthermore,
respondent's determinations are presumed correct, and petitioner
bears the burden of proving that those determinations are
erroneous. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933).
In his post-trial memorandum petitioner contends that,
because respondent has conceded the issue concerning FICA taxes,
the burden of proof rests on respondent to show that no other
portion of the deficiency determinations is based on FICA taxes.
Even assuming arguendo that petitioner's contention constitutes a
correct statement of the law, the notice of deficiency plainly
attributes the remainder of the deficiencies to petitioner's
failure to report his wages and tips for income tax purposes.
3 We need not decide whether petitioner has properly asserted
the Fifth Amendment privilege as he has not otherwise met his
burden of proof. See Petzoldt v. Commissioner, 92 T.C. 661, 684-
685 (1989); cf. Edwards v. Commissioner, 680 F.2d 1268 (9th Cir.
1982).
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