Warren R. Ketler - Page 8




                                        - 8 -                                         

          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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