Lee G. Gale - Page 19




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          of Appeals for the Ninth Circuit has described the required                 
          evidentiary foundation as “minimal”.  Palmer v. IRS, 116 F.3d               
          1309, 1312-1313 (9th Cir. 1997).                                            
               Petitioner’s motion asserted that the notices in the cases             
          at hand are “naked assessments” that should not be presumed                 
          correct, because respondent failed to show that petitioner                  
          personally received the United Ready Mixed settlement proceeds in           
          1992, and respondent did not allow expense deductions to offset             
          petitioner’s reported (1992 notice) or unreported (1993/1994                
          notice) income.  We disagree.                                               
               First, the “naked assessment” notion applies only in                   
          unreported income situations.  Petitioner reported the United               
          Ready Mixed settlement proceeds on his 1992 individual return.              
          Statements on a Federal tax return are admissions under the                 
          Federal Rules of Evidence and will not be overcome without cogent           
          evidence that they are wrong.  Fed. R. Evid. 801(d)(2); Estate of           
          Hall v. Commissioner, 92 T.C. 312, 337-338 (1989); Lare v.                  
          Commissioner, 62 T.C. 739, 750 (1974), affd. without published              
          opinion 521 F.2d 1399 (3d Cir. 1975).  Thus, petitioner’s “self-            
          assessment” provided the predicate evidence necessary to link him           
          to the tax-generating activity in 1992.  See Shriver v.                     
          Commissioner, 85 T.C. 1, 4 (1985).8                                         

               8By a parity of reasoning, petitioner’s admission on his               
          return that he received the income would satisfy any burden on              
          respondent under sec. 6201(d) to produce evidence, in addition to           
                                                             (continued...)           





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