- 8 -
Section 6901 imposes no liability on any transferee; rather,
subsection (a) thereof merely provides a procedure by which
respondent may collect from a transferee unpaid taxes owed by the
transferor if a basis exists under applicable State law or equity
for holding the transferee liable. See Commissioner v. Stern,
357 U.S. 39, 42–47 (1958); Hagaman v. Commissioner, 100 T.C. 180,
183 (1993); Gumm v. Commissioner, 93 T.C. 475, 479 (1989), affd.
without published opinion 933 F.2d 1014 (9th Cir. 1991). The
burden of proof as to transferee liability is on respondent. See
Rule 142(d); see also sec. 6902(a).3
II. Elements of Transferee Liability
Respondent argues that the law of Florida governs whether
petitioner is liable as a transferee of Steven. Petitioner does
not disagree, and we look to the law of Florida to make that
determination. Respondent directs us to the Uniform Fraudulent
2(...continued)
(h) Definition of Transferee.--As used in this
section, the term “transferee” includes donee * * *
3 Respondent does not bear the burden of proving that the
transferor is liable for the tax. See Rule 142(d); see also sec.
6902(a). Petitioner assigned error to respondent’s attribution
to her of transferee liability. In support of petitioner’s
assignment that respondent erred in attributing to her transferee
liability, petitioner avers, among other things, that there are
no deficiencies in Steven’s taxes. Petitioner has offered no
evidence to support that averment, however, and she has failed to
address it on brief. We, conclude, therefore, that she concedes
the deficiencies on which respondent’s notice of liability is
based. See Bernstein v. Commissioner, 22 T.C. 1146, 1152 (1954),
affd. 230 F.2d 603 (2d Cir. 1956); Lime Cola Co. v. Commissioner,
22 T.C. 593, 606 (1954); Roberts v. Commissioner, T.C. Memo.
1996-225.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011