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Petitioner contends that respondent bears the burden of
proof on the grounds that he is innocent until proven guilty.
Petitioner incorrectly relies on the burden of proof that applies
to a criminal case.
B. Whether Petitioner Had Unreported Income in the Amounts
Determined by Respondent
Petitioner contests respondent’s determination that
petitioner had unreported income of $21,733 in 1993, $18,252 in
1994, $32,014 in 1995, $44,866 in 1996, and $24,650 in 1997. We
disagree with petitioner for reasons discussed next.
1. Petitioner’s Contentions Regarding All Years in Issue
Petitioner contends that respondent erroneously determined
that petitioner is taxable on income reported on several Forms
1099 which misspelled or failed to include an apostrophe in his
name. We disagree because petitioner’s Social Security number
appears on all of the Forms 1099 at issue.
Petitioner points out that respondent withdrew or did not
offer into evidence all of the exhibits identified in
respondent’s pretrial memorandum. Petitioner contends that this
shows that respondent’s determination is incorrect. We disagree.
Respondent’s decision not to offer documents into evidence does
not benefit petitioner because petitioner bears the burden of
proof.
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