- 8 -
was a pending receivership involving debtors. The receivership
was the result of a civil enforcement action brought by the
Securities and Exchange Commission (SEC) against Alpha Telcom in
2001 in the U.S. District Court for the District of Oregon. The
District Court appointed a receiver in September 2001 to take
over the operations of Alpha Telcom and to investigate its
financial condition. On February 7, 2002, the District Court
held that the pay phone scheme was actually a security investment
and that Federal law had been violated by Alpha Telcom because
the program had not been registered with the SEC. The U.S. Court
of Appeals for the Ninth Circuit affirmed this decision on
December 5, 2003.
Respondent disallowed the disabled access credits petitioner
claimed because “no business reason, to comply with the Americans
With Disabilities Act of 1990, has been given and verified to
claim the credit”.
Discussion
I. Burden of Proof
Section 7491 is applicable to this case because the
examination in connection with this action was commenced after
July 22, 1998, the effective date of that section. See Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3001(c)(1), 112 Stat. 727. Under section 7491, the
burden of proof shifts from the taxpayer to the Commissioner if
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011