- 8 -
v. Commissioner, 832 F.2d 986, 987 (7th Cir. 1987); Newman v.
Schiff, 778 F.2d 460, 467 (8th Cir. 1985).
C. Respondent’s Determinations Were Correct
Generally, absent application of special statutory
provisions or principles, the Commissioner's determinations in a
notice of deficiency are presumptively correct, and the taxpayer
has the burden of proving that those determinations are
erroneous. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933). However, section 6201(d) provides that the Secretary
shall have the burden of producing, in addition to any
information returns, reasonable and probative information
concerning a deficiency where a taxpayer has asserted a
"reasonable dispute" regarding an item of income reported on a
third-party information return and has "fully cooperated" with
the Secretary. See Miner v. Commissioner, T.C. Memo. 2003-39;
Gussie v. Commissioner, T.C. Memo. 2001-302.
Respondent conceded at trial certain amounts determined in
the notice of deficiency he had issued to petitioner. Petitioner
acknowledged receiving the amounts indicated on the remaining
third-party information returns but argued that the payments did
not constitute income. We find that petitioner’s argument does
not raise a reasonable dispute with respect to the items of
income reported in the information returns. See Parker v.
Commissioner, 117 F.3d 785, 787 (5th Cir. 1997) (noting that the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011