Anthony Tinsman - Page 12





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          petition alleges that respondent erred in determining a                     
          deficiency "as if" petitioner received IRA income for 1994 and              
          any income for 1995 or 1996.  In view of the arguments he has               
          raised, we find this to be short of a denial that he received               
          such income.                                                                
          Minimal Factual Predicate                                                   
               Even if we were to find that petitioner is actually                    
          disputing any connection with the tax generating income                     
          determined by respondent, our inquiry would not be concluded.               
          Respondent's notice of deficiency maintains the presumption of              
          correctness as long as the determination has "some minimal                  
          factual predicate."  Pittman v. Commissioner, 100 F.3d at 1317;             
          Blohm v. Commissioner, 994 F.2d 1542, 1549 (11th Cir. 1993),                
          affg. T.C. Memo. 1991-636; Bjelk v. Commissioner, T.C. Memo.                
          1998-169.  Respondent's determination fails where it is without             
          "any foundation or supporting evidence."  Page v. Commissioner,             
          58 F.3d at 1347; accord United States v. Janis, supra; Dodge v.             
          Commissioner, 981 F.2d 350, 353 (8th Cir. 1992), affg. in part,             
          revg. in part and remanding 96 T.C. 172 (1991).                             
               We proceed to examine the record to determine whether there            
          is some minimal factual predicate to support respondent's                   
          determination.  Examining the Form 1040 filed by petitioner for             
          1994, we find that he was an employee who received wages from               







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