Edward T. O'Toole - Page 5

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          of $1,162 from the sale of stocks and bonds in 1994.  Petitioner            
          received Social Security benefits of $15,008 in 1995, $8,502 in             
          1996, and $8,749 in 1997.                                                   
          C.   Petitioner’s Income Tax Returns                                        
               Petitioner did not file income tax returns for the years in            
          issue.  He had the following amounts of income tax withheld from            
          various pension, dividends, and interest payments:  $413 in 1993;           
          $1,387 in 1994; $1,398 in 1995; $1,376 in 1996; and $1,330 in               
          A.   Whether Petitioner Bears the Burden of Proof                           
               Petitioner contends that respondent bears the burden of                
          proof under section 7491(a).1  We disagree.                                 

               1  Sec. 7491 provides in pertinent part:                               
               SEC. 7491. BURDEN OF PROOF.                                            
                    (a) Burden Shifts Where Taxpayer Produces Credible                
                    (1) General Rule.--If, in any court proceeding, a                 
               taxpayer introduces credible evidence with respect to                  
               any factual issue relevant to ascertaining the                         
               liability of the taxpayer for any tax imposed by                       
               subtitle A or B, the Secretary shall have the burden of                
               proof with respect to such issue.                                      
                    (2) Limitations.--Paragraph (1) shall apply with                  
               respect to an issue only if--                                          
                         (A) the taxpayer has complied with the                       
                    requirements under this title to substantiate any                 

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