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litigation and administrative costs pursuant to section 7430 and
Rule 231. Neither party has requested a hearing, and the Court
sees no need for an evidentiary hearing on this matter. Rule
232(a)(2). Accordingly, the Court considers petitioner’s motion
based on the parties’ submissions and the existing record. Rule
232(a)(1). Petitioner’s legal residence at the time the petition
was filed was Los Angeles, California.
Respondent conceded the deficiency on the date the case was
called from the calendar for trial. The case arises from a
dispute over gambling winnings. In the notice of deficiency,
respondent determined a deficiency of $1,044 in Federal income
tax and a section 6651(a)(1) addition to tax of $29 for
petitioner’s 1998 tax year based on petitioner’s failure to
report gambling winnings in the amount of $5,642 for that year.
The gambling winnings had been reported to respondent by a
third-party payor, Gulf Greyhound Park, of Lamarque, Texas, based
on Forms W-2G, Certain Gambling Winnings, issued to petitioner.
According to respondent, the Forms W-2G appeared to be signed by
petitioner.2 Petitioner did not include the payments in gross
income on his Federal income tax return for 1998. Respondent
sent petitioner notification of proposed changes to his 1998
income tax return to include the gambling winnings. The
2 The Forms W-2G on which the deficiency is based have not
been offered into evidence.
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Last modified: May 25, 2011