Gloria J. Spurlock - Page 21

                                       - 21 -                                         
          List”, and petitioner has presented no evidence, and she alleges            
          no specific instances, wherein those entities that paid income to           
          her submitted false, fraudulent, inaccurate, or mistaken                    
          information to the Social Security Administration or the IRS.               
          Respondent’s determinations are not arbitrary on this basis.                
               Petitioner has failed to persuade us that respondent’s                 
          determinations are arbitrary or erroneous.  Petitioner did not              
          testify at trial, produced no evidence, called no witnesses, and            
          has hedged her responses to respondent’s requests for admissions            
          with her purported failed recollection of employment and receipt            
          of income, as well as her inadequate recordkeeping.  Accordingly,           
          we sustain respondent’s determinations, and we hold that                    
          petitioner received nonemployee compensation of $7,515 in 1995              
          and $20,542 in 1996 from Ursuline; that she received wages of               
          $7,347 in 1995 and $9,180 in 1997 from Ursuline and wages of $801           
          in 1995 and $1,335 in 1996 from the Orchestra; and that she                 
          received taxable IRA distributions of $1,140 from Bank One in               
          1995 and $10,750 from Pioneer in 1997.                                      
          C.  Additions to Tax and Penalty                                            
               Section 7491(c) applies with respect to the additions to tax           
          and the penalty in this case, since the examination commenced               
          after July 22, 1998, the effective date of that provision.                  
          Internal Revenue Restructuring and Reform Act of 1998, Pub. L.              
          105-206, sec. 3001(c), 112 Stat. 727.  Accordingly, respondent              

Page:  Previous  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  Next

Last modified: May 25, 2011