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Both pages of the Form 1040A were stamped “under duress” and
“without prejudice”. Petitioner attached 30 pages to the Form
1040A reciting statements, contentions, and arguments that the
Court finds to be frivolous and/or groundless.
OPINION
I. The Deficiency
As a general rule, the taxpayer bears the burden of proving
the Commissioner’s deficiency determinations incorrect. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Section
7491(a), however, provides that if a taxpayer introduces credible
evidence and meets certain other prerequisites, the Commissioner
shall bear the burden of proof with respect to factual issues
relating to the liability of the taxpayer for a tax imposed under
subtitle A or B of the Code.
We found petitioner’s testimony to be evasive, vague,
conclusory, and/or questionable. Petitioner introduced no
credible evidence regarding his income for 1999, and he
introduced no evidence to establish that he met the prerequisites
of section 7491(a).2 Accordingly, petitioner bears the burden of
2 The documentary evidence the Court received from
petitioner at trial consisted of: (1) A letter from respondent
to petitioner regarding respondent’s making third party contacts,
(2) documents regarding the seizure of property from petitioner,
(3) documents regarding the alleged theft of property from
petitioner by his ex-wife, and (4) a 12-page letter from
petitioner to respondent containing numerous frivolous and
groundless arguments regarding why he was not subject to Federal
income tax.
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Last modified: May 25, 2011