Gary G. Boyd - Page 9




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          back taxes, but balances remain that are consistent with the                
          amounts that respondent is now attempting to collect.                       
               Petitioner alleges that he previously entered into an                  
          agreement with the IRS, pursuant to which certain amounts were              
          withheld from his paychecks and remitted to the IRS to cover his            
          back taxes.  Petitioner also contends that he sent money orders             
          to the IRS’s Chicago office to pay some of his back taxes.                  
               Petitioner failed to present credible evidence of his                  
          alleged payment agreement with the IRS or of the amounts he                 
          alleges were withheld from his paychecks or otherwise paid to               
          respondent.  Petitioner’s self-serving, uncorroborated testimony            
          inadequately substantiates the alleged payments.  See Tokarski v.           
          Commissioner, 87 T.C. 74, 77 (1986).                                        
               Petitioner did introduce into evidence two 1998 paycheck               
          stubs that indicate two separate withholdings of $157.43, listed            
          on each paycheck stub as “MISC. DEDUCTIONS”.  Petitioner                    
          handwrote “IRS Levy Proceeds” on one of the paycheck stubs.                 
          Respondent’s transcripts for taxable year 1989 show one $157.43             
          payment credited to petitioner’s account.  There is no evidence             
          to establish that the other alleged payment, if it was in fact              
          made, should have been credited to petitioner’s tax liabilities             
          for taxable years 1991, 1992, 1993, 1996, or 1997, which are the            
          only years for which petitioner has argued that respondent failed           
          to give him proper credit for payments made.                                






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