- 19 -
269, 280 (1984). In certain circumstances, courts have required
a minimal factual foundation for the Commissioner’s
determinations before the presumption of correctness attaches to
the notice of deficiency. See Portillo v. Commissioner, 932 F.2d
1128 (5th Cir. 1991), affg. in part, revg. in part, and remanding
T.C. Memo. 1990-68; United States v. Walton, supra; Anastasato v.
Commissioner, 794 F.2d 884 (3d Cir. 1986), vacating and remanding
T.C. Memo. 1985-101; Weimerskirch v. Commissioner, 596 F.2d 358
(9th Cir. 1979), revg. 67 T.C. 672 (1977). Even if we were to
assume that those decisions apply to this case, we find that
respondent has provided an evidentiary foundation for his
determinations.
Petitioner admits in her requested findings of fact that
each of the various entities submitted Forms W-2 and/or 1099
which reported wages, nonemployee compensation, and taxable IRA
distributions paid to petitioner and that respondent relied on
those forms in making his determinations. Respondent’s reliance
on those information returns provides an evidentiary basis for
respondent’s determinations.15 Further, the records and
15Petitioner claims that unsubstantiated statements that
petitioner received income, which statements the alleged payors
made on Forms W-2 and 1099, are not sufficient alone to support
respondent’s determinations, relying on Portillo v. Commissioner,
988 F.2d 27 (5th Cir. 1993), revg. T.C. Memo. 1992-99. However,
the result reached in Portillo does not apply where, as here, the
taxpayer fails to file tax returns stating he or she did not
receive the income in question. Parker v. Commissioner, 117 F.3d
(continued...)
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