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Partnership agreement 7,500
Property management rent 14,950
Rental income 1 19,500
Miscellaneous 1,413
Total 99,381
1 Petitioner alleges that this amount includes a security
deposit; however, she failed to indicate the amount of the
security deposit. Petitioner reported the amount of rental
income on her individual return as $19,600.
a. Forms 1099-MISC
Respondent determined that the full amounts reported on the
Forms 1099-MISC were includable in petitioner’s gross income in
1996. Petitioner challenged the accuracy of the information
provided in the Form 1099-MISC concerning commission income of
$12,589.55. Petitioner admits that she received and deposited
$10,122.05 into the account in 1996 but alleges that the
remaining $2,467.50 was deposited on January 2, 1997, and,
therefore, was not includable in income for 1996.
Under section 6201(d), if a taxpayer in a court proceeding
asserts a reasonable dispute with respect to income reported on
an information return (e.g., Form 1099-MISC) and fully cooperates
with the Secretary (including providing access to and inspection
of all witnesses, information, and documents within the control
of the taxpayer as reasonably requested by the Secretary), then
the Secretary shall have the burden of producing reasonable and
probative information in addition to such information return.
See Tanner v. Commissioner, 117 T.C. 237 (2001); McQuatters v.
Commissioner, T.C. Memo. 1998-88; Dennis v. Commissioner, T.C.
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