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official record which demonstrates that Stanford University
issued a Form 1099-MISC reporting $28,072 paid to California
Barbecue in 1991, using petitioner's mailing address and
petitioner's individual Social Security number as the "Taxpayer
Identification Number". Petitioner subsequently placed in
evidence a "corrected" Form 1099-MISC reflecting payment of the
same $28,072 by Stanford University to California Barbecue in
1991. The corrected Form 1099-MISC, however, was sent to "Kaytoo
Corporation, D.B.A. California Barbecue". It also provided a
taxpayer identification number that was not petitioner's Social
Security number. Although the postmark on the envelope enclosing
this reissued Form 1099-MISC is barely legible, it does establish
that the corrected Form was mailed to respondent no earlier than
April 27, 1996, after petitioner had filed this case. At trial,
petitioner provided only evasive and irrelevant testimony as to
the circumstances surrounding the issuance or reissuance of this
Form 1099-MISC.6 Under these circumstances, we are of the
opinion that the reissued document has no probative value in
establishing that amounts paid to California Barbecue were paid
to a corporation rather than to petitioner as an individual. To
6 For example, petitioner refused to answer questions as to
the Stanford University Forms 1099-MISC based upon his Fifth
Amendment rights. It is settled that a taxpayer’s right not to
be deprived of property under the Fifth Amendment to the
Constitution is not a defense to collection of taxes. Nor,
absent a demonstration of a real and appreciable danger of
criminal prosecution, may a taxpayer invoke the Fifth Amendment
protections against self-incrimination. See United States v.
Carlson, 617 F.2d 518, 522-523 (9th Cir. 1980); Rowlee v.
Commissioner, 80 T.C. 1111, 1122 (1983), and cases cited therein.
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