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me, they lack the authority, and in my written requests to them
to prove their authority, they chose to break the law by not
responding." In his amended petition, petitioner alleges that
the "IRS has no legal authority to assess a tax delinquency in
the amount of $17,524.00 against me." The amended petition
asserts that the "delinquency assessment in the amount of
$17,524.00 should be ordered to be held null and void as it does
not apply to compensation for labor."
In his second amended petition, petitioner admits that
during 1995 he received (1) wages of $16,852, (2) IRA
distributions of $42,596, and (3) pension/annuity distributions
of $48,418 (more than respondent determined in the notice of
deficiency). Petitioner assigned error only to the determination
that such amounts are subject to taxation. In the second amended
petition, petitioner alleged that his filing status for 1995 is
head of household, that he is entitled to claim three exemptions
(one for himself and two for dependents described as his son and
daughter), and that he has various itemized deductions.
Petitioner offered no evidence to support his alleged filing
status, his claim of three exemptions, or his purported itemized
deductions.
In general, the determinations made by the Commissioner in a
notice of deficiency are presumed to be correct, and the taxpayer
bears the burden of proving that those determinations are
erroneous. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933). Moreover, any issue not raised in the pleadings is
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Last modified: May 25, 2011