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Further, the regularly maintained business records of Behring
Diagnostics, the corporate successor of Syva Co., contain
invoices from California Barbecue for various catering services
in 1990 and 1991, as well as copies of Syva Co.’s checks in
payment of these invoices. Syva Co.’s records also contain a
copy of a Form 1099-MISC issued to California Barbecue for 1990
(listing petitioner’s Social Security number as the taxpayer
identification number), and no Form 1099-MISC for 1991 (in which
payments to California Barbecue did not exceed $600). Syva Co.’s
records also contain invoices with the legend “California
Barbeque” and petitioner’s address printed thereon. Further, it
was Syva Co.’s policy to obtain a taxpayer identification number
before making payment on an invoice.
In addition, respondent has matched petitioner’s Social
Security number and address to a bank account registered in his
name “D.B.A. Thru The Lens, Sole Proprietor”. Numerous deposits
were made to, and checks drawn on, this account during 1990 and
1991. The checks for this account were preprinted with
petitioner’s address and the legend “Thru The Lens”.
Accordingly, the determination of unreported income in the
notice of deficiency is presumptively correct, and the unreported
income alleged in respondent’s amendment to answer is not
arbitrarily asserted.
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Last modified: May 25, 2011