- 5 -
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
1997.
OPINION
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
Evidence.--
(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
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011