Thomas Greendyk - Page 5

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          Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).  The             
          “presumption of correctness” is appropriate where respondent has            
          furnished evidence linking the taxpayer to the “tax generating              
          activity.”  Gold Emporium, Inc. v. Commissioner, 910 F.2d 1374,             
          1378 (7th Cir. 1990), affg. Malicki v. Commissioner, T.C. Memo.             
          1988-559.  The Court is satisfied that respondent has provided              
          sufficient evidence linking petitioner to the income underlying             
          the statutory notice of deficiency.6  Although section 7491 may             
          shift the burden to respondent in specified circumstances,                  
          petitioner here did not satisfy the prerequisites under section             
          7491(a)(1) and (2) for such a shift.  Consequently, except for              
          additions to tax subject to section 7491(c), petitioner bears the           
          burden of persuasion and the burden of production in this case.             
               B.   Filing Requirement                                                
               The Code imposes a Federal tax on the taxable income of                
          every individual.  Sec. 1.  Gross income for the purposes of                
          calculating taxable income is defined as “all income from                   
          whatever source derived”.  Sec. 61(a).  Every U.S. resident                 
          individual whose gross income for the taxable year equals or                
          exceeds the exemption amount is required to make an income tax              
          return.  Sec. 6012(a)(1)(A).  Petitioner had gross income                   
          totaling $117,307 from wages and at least $60,745 from                      

               6 As previously mentioned, respondent provided petitioner’s            
          Form W-2 and electronic representations of checks from Unisys               
          showing amounts paid to petitioner.                                         





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