Ryan David Funk - Page 6

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          assignments of error.  Jarvis v. Commissioner, 78 T.C. 646, 658             
          (1982).  Any issue not raised in the pleadings is deemed to be              
          conceded.  Rule 34(b)(4); Jarvis v. Commissioner, supra at 658              
          n.19; Gordon v. Commissioner, 73 T.C. 736, 739 (1980).  Further,            
          the failure of a party to plead or otherwise proceed as provided            
          in the Court’s Rules may be grounds for the Court to hold such              
          party in default, either on the motion of another party or on the           
          initiative of the Court.  Rule 123(a); Ward v. Commissioner, T.C.           
          Memo. 2002-147.                                                             
               Generally speaking, because the taxpayer bears the burden of           
          proof, the Commissioner’s determinations in a notice of                     
          deficiency are presumed to be correct.  See Rule 142(a); INDOPCO,           
          Inc. v. Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering,           
          290 U.S. 111, 115 (1933); cf. sec. 7491(a).                                 
               On the other hand, section 7491(c) provides that the                   
          Commissioner shall have the burden of production in any court               
          proceeding with respect to the liability of any individual for              
          any penalty, addition to tax, or additional amount.                         
          Specifically, section 7491(c), which was enacted by the Internal            
          Revenue Service Restructuring and Reform Act of 1998 (RRA 1998),            
          Pub. L. 105-206, sec. 3001(a), 112 Stat. 726, provides as                   
          follows:                                                                    
                    SEC. 7491(c) Penalties.-–Notwithstanding any other                
               provision of this title, the Secretary shall have the                  
               burden of production in any court proceeding with                      
               respect to the liability of any individual for any                     





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