Roy L. Hutchinson - Page 7

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               The only relevant factual dispute in this case is whether              
          petitioner filed a Federal income tax return for the taxable year           
          1999.  Respondent determined that petitioner did not file a 1999            
          return.  Petitioner argues that he and his wife filed a 1999                
          return on or about October 29, 2000.                                        
               In general a taxpayer bears the burden of proof.  See Rule             
          142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).  The burden           
          may shift to the Commissioner if the taxpayer introduces credible           
          evidence and satisfies the requirements under section 7491(a)(2)            
          to substantiate items, maintain required records, and fully                 
          cooperate with the Commissioner’s reasonable requests.  Sec.                
               In the present case, the burden of proof remains with                  
          petitioner, because he has neither taken a position as to whether           
          the burden of proof should be placed on respondent nor                      
          established that he has complied with the requirements of section           
               Petitioner and his wife have a history of nonfiling and                
          delinquent filing.  A review of IRS computer records reflects               
          that no return was filed for 1999 and that a substitute for                 
          return was processed on July 1, 2002.  Mrs. Hutchinson testified            
          that she recalled preparing and mailing the 1998 and 1999 tax               
          returns.  Mrs. Hutchinson presented a U.S. Postal Service (USPS)            
          receipt in the amount of $3.20 dated October 30, 2000.  The                 

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