Anthony Tinsman - Page 15





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          presumption by showing that the inference of taxable earnings for           
          family support is unreasonable.  See Parrish v. Commissioner,               
          supra; Page v. Commissioner, 58 F.3d 1342, 1348 (8th Cir. 1995);            
          Palmer v. United States, supra; Day v. Commissioner, 975 F.2d 534           
          (8th Cir. 1992).                                                            
          Petitioner’s Lack of Evidence                                               
               Petitioner presented no testimony, nor did he call any                 
          witnesses to testify on his behalf that respondent's                        
          determinations are erroneous.  He chose instead to assert his               
          Fifth Amendment privilege against self-incrimination.  Even if              
          this was a valid assertion of the privilege, however, it is not a           
          substitute for evidence and is not "intended to be * * * a sword            
          whereby a claimant asserting the privilege would be freed from              
          adducing proof in support of a burden which would otherwise have            
          been his."  United States v. Rylander, 460 U.S. 752, 758 (1983);            
          Tweeddale v. Commissioner, 841 F.2d 643, 645 (5th Cir. 1988),               
          affg. T.C. Memo. 1987-197; Petzoldt v.  Commissioner, 92 T.C.               
          661, 684 (1989).  This rule applies to petitioner's meeting his             
          burden of proof with respect to both the tax deficiency and the             
          addition to tax under section 6651(a).  See Moore v.                        
          Commissioner, 722 F.2d 193, 196 (5th Cir. 1984), affg. T.C. Memo.           
          1983-20; Petzoldt v. Commissioner, supra at 685.                            









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