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Petitioner did not file a Federal income tax return for 2000
or 2002. He did not make estimated tax payments for 2000 or
2002.
Respondent issued a notice of deficiency to petitioner.
Respondent determined on the basis of documents provided by
third-party payors that petitioner received taxable income.
However, respondent did not include in the determination for 2000
dividends of $830.31 that petitioner had received in 2000.
Respondent determined that petitioner’s filing status was single
and allowed one exemption to petitioner.
Before trial, petitioner asserted that he had a right not to
testify because to do so would have required him to waive his
Fifth Amendment privilege against self-incrimination. Petitioner
did not identify or exchange any documents, identify witnesses,
or file a pretrial memorandum as required by the standing
pretrial order. Respondent complied with these requirements.
OPINION
A. Burdens of Production and Proof
1. Burden of Production
a. Section 6201(d)
If a taxpayer asserts a reasonable dispute with respect to
any item of income reported on a third-party information return
and the taxpayer has fully cooperated with the Secretary, the
Secretary has the burden of producing reasonable and probative
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