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He claims that he testified that he filed the required returns.
However, neither the transcript pages that he cites nor any other
pages of the transcript contain such testimony. His contention
throughout this case, beginning with the petition, was that he
did not have taxable income for 1982 or 1983. He never stated
specifically that he prepared or filed Federal income tax returns
for 1982 or 1983. He did not plead the bar of the statute of
limitations in the petition. He never provided copies of any
returns, details concerning the time or manner of preparation of
returns, or any other credible evidence that supports his belated
assertion in the briefs that he filed returns for the years in
issue. The official IRS transcripts of his account received in
evidence as stipulated exhibits show that there were no returns
filed prior to the substitutes for returns filed in 1995. We do
not believe that petitioner filed Federal income tax returns for
the years in issue.
Petitioner argues that his inability to produce records of
his income and deductions is attributable to the Government’s
seizure of his records in 1988 and failure to return those
records to him. Again, we do not believe petitioner’s
assertions. Petitioner called as a witness his sister, who
testified that she worked on the books of SAIC in 1983. In
response to petitioner’s questions, his sister indicated that “it
was kind of hard to discern” whether Justo or petitioner made a
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