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Act upon the death of decedent’s father in 1992. Decedent, a
minor, was 17 years old in 2000.
Decedent filed a Form 1040EZ, Income Tax Return for Single
and Joint Filers with No Dependents, for the 2000 taxable year
(2000 return). Decedent reported wages of $1,048 on his 2000
return. He did not report wages of $4,719 from Mangione
Enterprises of Turf Valley. Nor did he report the interest
income of $7,435 from custodial accounts.
Respondent issued decedent a notice of deficiency dated
December 23, 2002, determining that decedent was taxable on
unreported income of $12,154 from wages and interest during the
2000 taxable year.2 Ms. Bryan contends that a deceased person
should not be liable for any tax deficiencies.
Discussion
Decedent having filed his 2000 return after July 22, 1998,
section 7491(a) is applicable in the instant case. However,
neither party takes a position as to whether the burden of proof
has shifted to respondent under section 7491(a). We conclude
that resolution of the issue whether decedent is taxable on
unreported income of $12,154 does not depend upon who has the
burden of proof.
2 Respondent also determined that decedent was liable for
the addition to tax under sec. 6651(a)(1). However, as
previously indicated, respondent conceded this issue at the time
of trial.
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Last modified: May 25, 2011