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To prove the existence of an underpayment, the Commissioner
may not rely on a taxpayer’s failure to carry his or her burden
of proof with respect to the underlying deficiency. Parks v.
Commissioner, 94 T.C. 654, 660-661 (1990); Petzoldt v. Commis-
sioner, 92 T.C. 661, 700 (1989). The Commissioner must prove
only that an underpayment exists, and not the precise amount of
such underpayment. DiLeo v. Commissioner, 96 T.C. 858, 873
(1991), affd. 959 F.2d 16 (2d Cir. 1992); Petzoldt v. Commis-
sioner, supra at 699-700.
The record establishes that Mr. Clinkscale and Ms.
Clinkscale filed jointly tax returns that substantially under-
stated adjusted gross income and tax for the taxable years 1994,
1995, and 1996, respectively.6 Indeed, Mr. Clinkscale conceded
6Mr. Clinkscale acknowledged in Mr. Clinkscale’s plea
agreement that the computation of additional adjusted gross
income for, inter alia, taxable years 1994, 1995, and 1996 set
forth in Attachment A to Mr. Clinkscale’s plea agreement is
accurate and that he is liable for such years for additional tax,
penalties, and interest based upon such additional adjusted gross
income. Attachment A to Mr. Clinkscale’s plea agreement showed,
inter alia, additional adjusted gross income for the taxable
years 1994, 1995, and 1996 of $83,821.91, $101,633.41, and
$250,335.10, respectively. The respective amounts of adjusted
gross income for those years shown in Attachment A to Mr.
Clinkscale’s plea agreement are the same as the respective
amounts (rounded to the nearest dollar) of adjusted gross income
that respondent determined in the notice Mr. Clinkscale
underreported for those years. The respective amounts of
additional tax for the taxable years 1994, 1995, and 1996 for
which Mr. Clinkscale acknowledged he is liable in Mr.
Clinkscale’s plea agreement are $19,927, $25,238, and $71,385.
Those respective amounts are the same as the respective amounts
of the deficiencies that respondent determined in the notice for
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