Brian Timothy Brunner - Page 4

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               Respondent, noting that there is no dispute as to                      
          petitioner’s income, claims that petitioner’s deficiency is                 
          properly determined on the basis of “married, filing separately”            
          filing status with a standard deduction and one exemption.                  
          Respondent points to the fact that petitioner did not provide any           
          documentation with respect to his eight children, other than                
          claiming exemptions for them on his Form W-4, Employee’s                    
          Withholding Allowance Certificate, and that petitioner did not              
          file a joint return or elect to itemize his deductions.                     
          II. Petitioner’s Income Tax Liability                                       
               A. General Rules                                                       
               Respondent’s determination of petitioner’s tax liability is            
          presumed correct, and petitioner bears the burden of proving that           
          the determination is improper.  Welch v. Helvering, 290 U.S. 111,           
          115 (1933); Rule 142(a).  Although section 7491 may shift the               
          burden to respondent in specified circumstances, petitioner here            
          did not satisfy the prerequisites under section 7491(a)(1) and              
          (2) for such a shift.                                                       
               B. Filing Requirement                                                  
               The Code imposes a Federal tax on the taxable income of                
          every individual.  Sec. 1.  Gross income for the purposes of                
          calculating taxable income is defined as “all income from                   
          whatever source derived”.  Sec. 61(a).  Every U.S. resident                 
          individual whose gross income for the taxable year equals or                






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