Peter M. and Susan L. Hoffman - Page 13

          petitioners establish the prima facie case that the general                 
          period of limitations has expired, respondent bears the burden of           
          going forward to establish that the amount petitioners omitted              
          exceeds 25 percent of the gross income reported in their return.            
          It is well established in this Court that for purposes of section           
          6501(e), a taxpayer-partner’s return includes the information               
          returns of partnerships of which the taxpayer was a member and              
          that were identified on the taxpayer-partner’s return.  Harlan v.           
          Commissioner, supra; Davenport v. Commissioner, 48 T.C. 921                 

                              trade or business, the                                  
                              term “gross income” means                               
                              the total of the amounts                                
                              received or accrued from                                
                              the sale of goods or                                    
                              services (if such amounts                               
                              are required to be shown                                
                              on the return) prior to                                 
                              diminution by the cost of                               
                              such sales or services;                                 
                                   (ii) In determining                                
                              the amount omitted from                                 
                              gross income, there shall                               
                              not be taken into account                               
                              any amount which is                                     
                              omitted from gross income                               
                              stated in the return if                                 
                              such amount is disclosed                                
                              in the return, or in a                                  
                              statement attached to the                               
                              return, in a manner                                     
                              adequate to apprise the                                 
                              Secretary of the nature                                 
                              and amount of such item.                                

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Last modified: May 25, 2011