- 10 -
December 22, 2003. Those two documents were not admitted into
evidence.
D. Petitioner’s Motions To Disqualify the Trial Judge and for a
Hearing on Whether Conduct of Respondent’s Counsel Was
Fraudulent
Petitioner filed three motions to disqualify the trial
Judge, all of which we denied.
About 3 weeks after petitioner filed his posttrial answering
brief, petitioner filed two motions for a hearing in which
petitioner alleged that respondent’s counsel had committed fraud
on the Court by, according to petitioner, failing to timely
provide to petitioner Forms 895, Notice of Statute Expiration.
We denied petitioner’s motions.
OPINION
A. Whether Petitioner Had Higher Bases in Equipment Sold in
1987-90 Than Conceded by Respondent
1. Burden of Proof
Petitioner contends that respondent bears the burden of
proving that the bases in equipment sold in 1987-90 that
petitioner reported on his returns for those years are incorrect.
We disagree.
Under section 7491(a), the burden of proof with respect to a
factual issue relevant to a taxpayer’s liability for tax shifts
from the taxpayer to the Commissioner for cases in which the
examination began after July 22, 1998, if, inter alia, the
taxpayer has: (a) Complied with substantiation requirements
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011