- 3 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011