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additions to tax based on the submitted return.6 In an amended
answer to the amended petition, respondent asserted an additional
increase in deficiency and additions to tax.7
3. Tax Return Information
The pertinent information in this record regarding
petitioner's Federal income tax returns is as follows:
Year From Which
Tax Year1 Date Filed NOL Claimed NOL Carryover NOL Claimed2
1984 --- --- --- ---
1985 --- --- --- ---
1986 timely $17,501 --- ---
1987 5/5/88 57,738 --- ---
1988 timely 194,301 --- ---
1989 1/22/97 873,917 --- ---
1990 timely 11,163 --- ---
1991 timely --- $22,331 1986
1992 8/30/96 --- 59,669 1987/1988
1993 8/14/96 --- 114,000 1987/1988
1 Petitioner filed joint income tax returns with his spouse
for all tax years in question.
2 Information relating to petitioner's 1984 and 1985 tax
years has not been made part of this record.
6 Respondent bears the burden of proof on any increase in
deficiency. Rule 142(a). The increase in deficiency is based on
the amount of income reported on petitioner's delinquent 1993
income tax return, filed after the petition was filed in this
case. Since petitioner has reported the income and does not
otherwise dispute the receipt of the income as reported,
respondent's burden of proof has been met.
7 Respondent subsequently conceded the item of income
resulting in the request for an increase in deficiency, along
with additional Schedule A itemized deductions claimed by
petitioner. Respondent's burden of proof on this increase in
deficiency is therefore not an issue.
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