- 6 -
burden of proof may, under certain circumstances, be shifted to
the Commissioner if the taxpayer introduces credible evidence
with respect to any factual issue relevant to ascertaining the
taxpayer’s income tax liability. The legislative history of
section 7491 defines “credible evidence” as “the quality of
evidence which, after critical analysis, the court would find
sufficient upon which to base a decision on the issue if no
contrary evidence were submitted (without regard to the judicial
presumption of IRS correctness).” H. Conf. Rept. 105-599, at
240-241 (1998), 1998-3 C.B. 747, 994-995; see Higbee v.
Commissioner, 116 T.C. 438, 442 (2001). On the basis of the
record, we hold that section 7491(a) does not operate to place
the burden of proof on respondent; in short, petitioner did not
introduce testimonial (or other) evidence sufficient to place in
doubt the documentary evidence in the record.4
Petitioner claims that he disputed his debt with MBNA in the
fall of 1999, alleging that someone not authorized by him made
charges to his account, which MBNA informed him were attributable
to a convenience check. As a result, petitioner contends that he
offered to pay $6,000 of charges that he admittedly made, which
4 Sec. 6201(d) also does not apply in this case to place on
respondent the burden of producing evidence to supplement the
information return filed by NCO Financial Services, Inc. In this
regard, the record does not demonstrate that all of the
requirements of sec. 6201(d) were satisfied, including the
requirement that “the taxpayer has fully cooperated with the
Secretary”.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011