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Finally, civil tax liabilities are not criminal punishment.
The requirement that the Government prove liability beyond a
reasonable doubt, the standard applied in criminal cases, does
not apply to civil tax liabilities. In any event, the burden of
proof plays no role in this case. No facts are in dispute.
Petitioners' stipulation that petitioner received wages of
$65,128 is all that is needed to decide this case in respondent's
favor.
Respondent's determination is sustained with respect to
petitioner's wage income from Transaero Corp. We will deny
petitioners’ motion for summary judgment and grant respondent's
motion. To give effect to respondent's concession on the $20 of
interest, a computation under Rule 155 will be required.
Because petitioners' brief does not address the late-filing
addition and the negligence penalty, we might have deemed
petitioners to have conceded them, once we rejected petitioners'
frivolous arguments on the merits of the tax liability. However,
petitioner's trial memorandum, which was filed as part of the
record in this case, takes the position that the section 6651(a)
late filing addition and the section 6662 negligence penalty
cannot be imposed because of respondent's failure to persuade
petitioners, by reason of their “voluntary” argument, that there
is a mandatory filing requirement. Inasmuch as we have rejected
petitioners' argument on that score, their arguments against
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