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On April 22, 2002, petitioner’s petition in this case was
filed.4 On September 1, 2002, petitioner and Mrs. Barkley filed
a joint Form 1040X, Amended U.S. Individual Income Tax Return,
for the taxable year 1998. On the Form 1040X, petitioner
reported as gross income only half of the 1998 distribution from
the plan, thus reducing his taxable income by $73,746.
Petitioner also reported that he owed an additional 10-percent
tax for early distributions, in the amount of $7,374, on only
one-half of the 1998 distribution. Petitioner prepared an
amended petition in this case asserting the same position with
respect to the 1998 distribution as that taken on his 1998
amended income tax return; the amended petition was filed on
January 7, 2003.
OPINION
I. Burden of Proof
Ordinarily, a taxpayer has the burden of proving that the
Commissioner’s determination is in error. Rule 142(a). If,
however, a taxpayer produces credible evidence with respect to
any factual issue relevant to ascertaining the tax liability of
the taxpayer, the burden of proof shifts to the Secretary, but
only if the taxpayer has complied with substantiation
4Petitioner’s petition was mailed on Apr. 13, 2002.
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