- 15 - deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any additional amount, or any addition to the tax should be assessed, if claim therefor is asserted by the Secretary at or before the hearing or a rehearing. In the answer to amended petition, respondent claimed increased deficiencies for 1994, 1995, and 1996 based on the income that petitioner and his wife received in those years. Respondent has the burden of proof as to the increases in deficiencies made in the answer to amended petition. See Rule 142(a); Quick v. Commissioner, 110 T.C. 172, 180 (1998); Hendrickson v. Commissioner, T.C. Memo. 1999-357. Petitioner stipulated or admitted that he and his wife received the following amounts of income: 1994 1995 1996 Wages received by wife $55,359 $51,268 $66,964 Schedule C gross receipts 27,037 37,954 26,935 Schedule E rental income 2,570 4,700 3,800 Schedule F farming income 600 1,453 1,500 Based on these stipulations and admissions, respondent has proved the receipt of the additional income underlying the increased deficiencies raised in the answer to amended petition. 2. Respondent’s Burden of Production and Proof With Respect to Increased Additions to Tax. We are willing to assume, but do not decide here, that respondent has the burden of production as to the additions to tax in these circumstances. See sec. 7491(c). Respondent movesPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011