- 5 - issue for additions to tax under sections 6651(a)(1) and 6654(a). On March 7, 2003, petitioner submitted a document to the Court entitled “Trial Memorandum of Petitioner” that the Court had filed (petitioner’s trial memorandum). Petitioner’s trial memorandum contained various statements, contentions, and argu- ments with respect to what constitutes income for tax purposes that the Court found in an Order dated March 10, 2003 (March 10, 2003 Order) to be frivolous and groundless. In the Court’s March 10, 2003 Order, the Court reminded petitioner about section 6673(a)(1) and informed him that if he continued to advance frivolous and/or groundless statements, contentions, and argu- ments, the Court would be inclined to impose a penalty on him under section 6673(a)(1). Discussion Respondent concedes that the examination of the years at issue commenced after July 22, 1998. Consequently, respondent has the burden of production under section 7491(c) with respect to the additions to tax determined in the notice under sections 6651(a)(1) and 6654(a). As for whether petitioner’s burden under Rule 142(a) and Welch v. Helvering, 290 U.S. 111, 115 (1933), of proving error in respondent’s determinations relating to his net profit for each of the years at issue from his washing machine repair business, his pension income for 1997, and the 10-percent additional tax under section 72(t)(1) has shifted to respondentPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011