Jimmy A. Prince - Page 9

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          2.  Period of Limitations                                                   
               Section 6501(a) generally gives the Commissioner 3 years               
          from the date on which a return is filed to assess a tax as to              
          that return.  Petitioner filed his 1997 tax return with the                 
          Commissioner on March 26, 1999, and the Commissioner mailed the             
          subject notice of deficiency to petitioner on February 21, 2002.            
          We conclude that respondent’s issuance to petitioner of the                 
          notice of deficiency for 1997 was within the 3-year period of               
          section 6501(a).5                                                           
          3.  Self-Employment Expenses                                                
               In addition to the general burden of proof discussed above,            
          petitioner must prove his entitlement to any deduction, e.g., by            
          maintaining sufficient records to substantiate his claimed                  
          deductions.  New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440           
          (1934); Lychuk v. Commissioner, 116 T.C. 374, 384 (2001); see               
          also sec. 6001; sec. 1.6001-1(a), Income Tax Regs.  Petitioner’s            
          burden requires that he introduce sufficient evidence to:                   
          (1) Make a prima facie case establishing that respondent                    
          committed the errors alleged in the petition and (2) overcome the           
          evidence favorable to respondent.  See Lobe v. Commissioner, T.C.           
          Memo. 2001-204; Lawler v. Commissioner, T.C. Memo. 1995-26.                 

          5 Petitioner asserts on brief that he mailed his 1997 return                
          to the Commissioner on Apr. 20, 1998, and that the return filed             
          on Mar. 26, 1999, was simply a copy of that return.  We find                
          these assertions unsupported by the credible evidence in the                
          record and decline to rely upon them.                                       

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