- 7 -
against the association. Because the billing records from the
attorney did not adequately describe the services performed,
however, she was unable to allocate the expenses.
During the audit process, petitioner's mother prepared for
him amended returns in which the deduction for legal expenses was
reduced by two thirds. The Appeals Office handling petitioner's
case refused to accept the amended returns.
OPINION
Because the Court decides the issues in this case without
regard to the burden of proof, section 7491(a) is inapplicable.
Petitioner's Amended Returns
Petitioner complains that he offered amended returns for the
years at issue to an Appeals officer who refused to accept them.
Such a refusal, he implies, somehow affects respondent's
determination here. The Court disagrees. Even though the
Commissioner has administratively permitted their use, the filing
of amended returns is not a matter of right as there is no
statutory provision expressly authorizing them to be filed.
Badaracco v. Commissioner, 464 U.S. 386, 393 (1984); Koch v.
Alexander, 561 F.2d 1115, 1117 (4th Cir. 1977). Acceptance of
amended returns has repeatedly been held to be a matter which is
within the discretion of the Commissioner. Koch v. Alexander,
supra at 1117; Miskovsky v. United States, 414 F.2d 954, 955 (3d
Cir. 1969); Terrell v. Commissioner, T.C. Memo. 1986-507; see
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