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