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with respondent under section 7491(a)(1). In pertinent part,
section 7491(a)(2) provides:
SEC. 7491. BURDEN OF PROOF.
* * * * * * * *
(2) Limitations.--Paragraph (1) shall apply with
respect to an issue only if--
(A) the taxpayer has complied with the
requirements under this title to substantiate
any item; [and]
(B) the taxpayer has maintained all records
required under this title and has cooperated
with reasonable requests by the Secretary for
witnesses, information, documents, meetings,
and interviews; * * *
The burden is on the taxpayer to show that the prerequisites are
satisfied. See H. Conf. Rept. 105-599, at 240-241 (1998), 1998-3
C.B. 747, 994-995. At trial, counsel for the J. and C. Shirleys
maintained that her clients had satisfied the prerequisites. On
brief, however, the J. and C. Shirleys propose no findings with
respect to either’s satisfaction of the prerequisites, nor do
they argue that the prerequisites are satisfied. We have made
findings adequate for us to conclude that they did not cooperate
in respondent’s examination of their 1995 returns. The
J. Shirleys and, likewise, the C. Shirleys have failed to prove
that they have satisfied the prerequisites. Accordingly,
respondent does not on account of section 7491(a) bear the burden
of proof with respect to either Shirleys’ liability for tax.
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