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Merkle. Furthermore, petitioner is not sure whether he was an
employee of Merkle or an independent contractor.
Petitioner did not file his 1994 Federal income tax return
by the April 17, 1995, due date.1 Additionally, petitioner did
not file for an extension of time to file the 1994 tax return.
Petitioner dated his return April 28, 1997.2 Thus, at a minimum,
the return was filed more than 2 years after the original due
date.
The determinations of the Commissioner in a notice of
deficiency are presumed correct, and the burden is on the
taxpayer to show that the determinations are incorrect. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).3
1. Unreported Income
A taxpayer’s gross income generally includes “all income
from whatever source derived”. Sec. 61(a). A taxpayer is
required to maintain records sufficient to establish the amount
1 Individual income tax returns are generally due on Apr.
15 of each year, but since Apr. 15, 1995, was a Saturday, the due
date was extended until Monday, Apr. 17, 1995.
2 The actual date the return was filed is not in the
record. Respondent testified that the return was filed in May
1997.
3 Sec. 7491 does not apply in this case to place the
burden of proof on respondent because petitioner neither alleged
that sec. 7491 was applicable nor established that he fully
complied with the substantiation requirements of sec.
7491(a)(2)(A).
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Last modified: May 25, 2011