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In both letters, petitioner complained that the IRS had given no
credit or refund for the "backup withholding" shown on the
returns for 1995 and 1996.
Petitioners' only documentation of the overpayments of their
1995 and 1996 tax liabilities is the returns themselves.
Petitioners' returns, however, are merely statements of their
claims that may not be accepted as proof of the existence and
amount of the items claimed. Wilkinson v. Commissioner, 71 T.C.
633 (1979); Roberts v. Commissioner, 62 T.C. 834, 837 (1974);
Halle v. Commissioner, 7 T.C. 245 (1946), affd. 175 F.2d 500 (2d
Cir. 1949). There is no independent evidence in the record
showing payments of "backup withholding" or estimated tax
payments sufficient to create overpayments for 1995 and 1996 that
could be credited to petitioners' tax liability for 1997.
The Court finds that respondent correctly determined that
collection actions should proceed. Other arguments raised by
petitioners are without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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