- 5 - OPINION Unreported Gross Income Respondent determined that petitioner had unreported gross income from his dental practice, based on the excess of the amounts petitioner reported on his applications for the subject years over the amounts he reported on his delinquent Federal income tax returns. Petitioner’s admissions on the applications provide at least a minimal evidentiary foundation, if any be required, supporting respondent’s determinations of unreported income. Cf. Williams v. Commissioner, 999 F.2d 760, 764 (4th Cir. 1993), affg. T.C. Memo. 1992-153. The burden of proof is on petitioner to show that respondent’s determinations are incorrect. See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933); Williams v. Commissioner, supra.3 In his petition, petitioner states that respondent’s determinations are in error because the “Gross receipts reported to Town of Abingdon have been determined to be incorrect.” Petitioner has offered no testimony or other evidence to support 3 In certain circumstances, if the taxpayer introduces credible evidence with respect to any factual issue relevant to ascertaining the proper tax liability, sec. 7491 places the burden of proof on respondent. See sec. 7491(a); Rule 142(a)(2). Sec. 7491 is effective with respect to court proceedings arising in connection with examinations commencing after July 22, 1998. See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3001(c)(2), 112 Stat. 726. Petitioner does not contend, nor is there evidence, that his examination commenced after July 22, 1998, or that sec. 7491 applies in this case.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011