- 4 -- 4 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011