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settlement officer. Mr. Sheffield presented a letter on the
stationery of Wen-Don Corporation (formerly PWJ) signed by Paul
W. Jones, III (Mr. Jones), as the former president of PWJ. That
letter claimed that PWJ’s payroll taxes had been embezzled.
During the meeting, Mr. Sheffield and petitioner both stated that
if petitioner’s account was not credited in the amount of the
wage levy deductions, petitioner would seek judicial review.
On April 17, 2003, respondent sent to petitioner the notice
of determination at issue here. Respondent determined that all
applicable law or administrative procedures had been met, that
there was a balance due for taxable year 1991, and that the
filing of the lien is sustained.
On May 16, 2003, petitioner filed his petition. He stated
that $18,923.81 was disputed and that $8,663.82 was paid via the
wage levy by his employer. He further stated that “it appears
that my employer never paid these funds to the government.” The
record does not reflect any payments by petitioner of his then
liability of $18,923.81.
Examination of petitioner’s 1991 tax return commenced in
1993 when respondent prepared the Substitute For Return.
Simanonok v. Commissioner, T.C. Memo. 2002-66. Section 7491 is
not applicable in this case because examination of petitioner’s
1991 tax return commenced prior to July 22, 1998, the effective
date of section 7491. The burden of proof is on petitioner.
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