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Petitioner submitted to the Court Topaz’s unfiled Forms
1120S for the years 1998, 1999, and 2000. Topaz’s unfiled Form
1120S for the year 1998 shows $8,658 of ordinary income. Topaz’s
unfiled return for 1999 shows a $95 loss.
Topaz’s unfiled Form 1120S for the year 2000 was signed by
petitioner on May 1, 2004. The return contains four zeroes in
four different boxes in the Income section and on Schedule D the
description Upstream Stock and date of acquisition, August 1,
2000, are listed. The return does not contain any additional
information.
Meetings
Petitioner did not attend meetings with respondent scheduled
for January 13, April 13 and 20, or May 6 and 11, 2004.
OPINION
I. Deficiency
A. Burden of Proof
Section 7491(a) places the burden of proof on the
Commissioner with regard to certain factual issues involving
examinations commenced after July 22, 1998. Petitioner does not
assert that section 7491(a) shifts the burden to respondent.
Therefore, the burden of proof remains on petitioner.5 See Maher
v. Commissioner, T.C. Memo. 2003-85.
5 Petitioner also did not comply with reasonable requests
by respondent for meetings in order to shift the burden to
respondent. Sec. 7491(a)(2).
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