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was shared with his working wife. Respondent had the burden to
produce probative evidence in support of the information return
under section 6201(d), and, since it is plausible that the
missing checks could have been due to petitioner’s missing work
without the benefit of sick leave, we decline to speculate as to
income represented by the alleged checks that are not in the
record.
We find that petitioner’s gross income from New Dimensions
for the disputed pay period was $9,847.36.
Credit for Income Tax Withheld
Income tax withheld from an individual’s wages is allowed
as a credit against the individual’s income tax liability, even
if the withheld tax is not actually paid over to the government
by the employer. Sec. 31(a)(1); sec. 1.31-1, Income Tax Regs.
Petitioner argues that his paychecks of approximately
$737.28 per week during the disputed pay period continued to
represent a gross salary of $885 per week as an employee.
Petitioner claims that although the checks do not include pay
stubs indicating any type of withholding for Federal income tax,
he believed that New Dimensions continued to withhold from his
wages. As a result, petitioner claims that he is entitled to a
credit for the tax allegedly withheld by New Dimensions from his
wages under section 31(a)(1).
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