Calvin L. Eubanks - Page 10




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               Petitioner admits to having received the check from State              
          Farm, and the check is made payable to him.  Furthermore, he                
          admits that he performed services (albeit as he views the matter,           
          as an employee of W.H.Y.) that generated the issuance of the                
          payment.  Looking at the return itself, it is obvious that some             
          negotiation occurred between petitioner and the revenue officer             
          who prepared petitioner’s return.  For example, the expenses                
          deducted on the Schedule C appear to be estimates that could be             
          based only upon information provided to the revenue officer by              
          petitioner.  Petitioner no doubt had an incentive to sign and               
          file the return based upon the expense deductions allowed and his           
          expectation that the liability reported on the return could be              
          paid through a manageable installment agreement.  Nevertheless,             
          we think it unlikely that petitioner would have agreed to report            
          on his return any income that he did not consider to be his,3 and           
          we are not persuaded by his presentation at trial that he did.              
               The record does not establish that the Federal income tax              
          liability reported on petitioner’s 1992 return is overstated.               
          It follows that respondent’s determination to proceed with                  
          collection of that liability should be sustained and we so hold.            



               3  Although we do not consider the point, we cannot help but           
          wonder whether, under circumstances such as presented in this               
          case, sec. 6404(b), which precludes a taxpayer from filing a                
          claim for abatement for certain Federal taxes, has been rendered            
          inoperative by the provisions of sec. 6330.                                 





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