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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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Last modified: May 25, 2011