- 7 - Petitioner received a refund of State income tax in the amount of $414 in 1994. Petitioner did not report the receipt of this refund on his 1994 income tax return. Petitioner relied upon a commercial service to prepare his income tax returns for 1993 and 1994. In the notice of deficiency, respondent determined, inter alia: (1) Petitioner is not entitled to any dependency exemptions for 1993 and 1994; (2) petitioner is entitled to "single" filing status, rather than head-of-household filing status, in 1993 and 1994; (3) petitioner failed to substantiate the payment of any (a) charitable contributions in 1993 and 1994 and (b) union dues in 1993; (4) petitioner is not entitled to deduct any gambling losses in 1993; (5) petitioner failed to substantiate the payment of any claimed rental expenses in 1994 for cleaning and maintenance, repairs, and utilities; (6) petitioner duplicated deductions in 1994 for mortgage interest and real estate taxes on his Schedules A and E; (7) petitioner failed to report the refund of State income taxes in 1993 and 1994; and (8) petitioner is liable for the accuracy-related penalty under section 6662(a) for negligence or intentional disregard of rules or regulations. OPINION Generally, the Commissioner's determinations are presumed correct, and the taxpayer bears the burden of proving that those determinations are erroneous. Rule 142(a); INDOPCO, Inc. v.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011