- 11 -
supporting his family.7 "All that is required to support the
presumption is that the Commissioner's determination have some
minimal factual predicate." Pittman v. Commissioner, 100 F.3d at
1317.
The evidence of unreported income offered by respondent is
uncontroverted by petitioner. Consistent with Parker v.
Commissioner, supra, we hold that the presumption of correctness
properly attached to respondent's determinations, and petitioner
bears the burden of demonstrating that they are erroneous. See
White v. Commissioner, T.C. Memo. 1997-459 ("In short,
petitioner's assertion that respondent erred in relying on
reports from third-party payors in determining the deficiencies
in dispute, standing alone, carries no weight.").8
7 The parties stipulated that during the years in issue
petitioner "was married and was legally responsible for one
dependant [sic] child."
8 Sec. 6201(d),amended by the Taxpayer Bill of Rights 2, Pub.
L. 104-168, sec. 602, 110 Stat. 1452, 1463 (1996), is effective
as of July 30, 1996. Sec. 6201(d) provides that if the taxpayer,
in a court proceeding, asserts a reasonable dispute with respect
to the income reported on an information return, and fully
cooperates with the Commissioner, then the Commissioner shall
have the burden of producing reasonable and probative information
in addition to the information return. See McQuatters v.
Commissioner, T.C. Memo. 1998-88; Dennis v. Commissioner, T.C.
Memo. 1997-275; Hardy v. Commissioner, T.C. Memo. 1997-97.
Neither party addressed the applicability vel non of sec.
6201(d) to the instant case. Sec. 6201(d) does not apply to
petitioner's 1993 and 1994 taxable years because there was no
income reported on an information return for those years. As for
petitioner's 1991 and 1992 taxable years, we conclude that
petitioner has not asserted a reasonable dispute with respect to
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011