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At trial, respondent offered into evidence Forms 1099-MISC,
issued to petitioner by the Louisville Chorus indicating that
petitioner received nonemployee compensation of $24,000 and
$22,400 in 1995 and 1996, respectively. The executive director
of the Louisville Chorus testified that petitioner served as
music director of the Louisville Chorus from 1994 through 1998
and confirmed that petitioner was paid the amounts listed on the
Forms 1099-MISC. At trial, petitioner conceded that he served as
the music director of the Louisville Chorus from 1994 through
1998 but testified implausibly that he was “not sure” if he was
paid for his services.
Because respondent has met his burden of proof, we sustain
the increases in deficiencies asserted in the amended answer.
D. Additions to Tax
Petitioner contends, and respondent does not dispute, that
pursuant to section 7491(c) respondent has the burden of
production with respect to the sections 6651(a)(1) and 6654
additions to tax as determined in the notice of deficiency.
Petitioner also contends that respondent has the burden of proof
with respect to the increased sections 6651(a)(1) and 6654
additions to tax for 1995 and 1996 as asserted in respondent’s
amended answer.
As reflected in the discussion below, for the most part our
analysis of the asserted additions to tax is based on the
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