Dixie Van Aernam - Page 8




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          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.                                                                   




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