Darlene R. Esposito, a.k.a. Amnesty National - Page 4

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          respect to petitioner’s taxable year 1999.1                                 
               In Form 1040X, petitioner claimed an overpayment and refund            
          of $6,243.  In Form 1045, petitioner claimed an overpayment and             
          refund of $6,735.  In Form 843, petitioner claimed a refund of              
          $7,099.                                                                     
               Respondent issued to petitioner a notice of deficiency                 
          (notice) for her taxable year 1999.  As noted above, respondent             
          conceded the deficiency determined in the notice.                           
                                       OPINION                                        
               Petitioner bears the burden of proving that she made an                
          overpayment for her taxable year 1999.  See Rule 142(a);2 Welch             
          v. Helvering, 290 U.S. 111, 115 (1933).                                     
               In support of her position that she made an overpayment for            
          her taxable year 1999, petitioner relies on her own self-serving            
          testimony and certain documentary evidence.  With respect to                
          petitioner’s testimony, we found her testimony to be vague,                 
          uncorroborated, and incomprehensible in many respects.  We shall            
          not rely on petitioner’s testimony to establish her position in             
          this case that she made an overpayment for 1999.                            
               With respect to the documentary evidence on which petitioner           
          relies, petitioner introduced into the record, inter alia, her              


               1Form 1040X, Form 1045, and Form 843 also indicated that               
          such forms related to a fiscal year ended Apr. 15, 2000.                    
               2All Rule references are to the Tax Court Rules of Practice            
          and Procedure.                                                              




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