Dale J. Krohn - Page 6

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               There is ample evidence linking petitioner to income-                  
          producing activities.  He received nonemployee compensation from            
          Wendell Builders, Inc., Walker Custom Homes, and Paul                       
          Development, Inc., and Social Security benefits.  At trial,                 
          respondent submitted Forms 1099-MISC, Miscellaneous Income, a               
          certified transcript from the Social Security Administration,               
          nonemployee compensation payor records, and declarations under              
          penalties of perjury of those payors as to the validity of these            
          underlying documents.  The transcripts, declarations, and                   
          supporting documents show that petitioner received income during            
          the years in issue.  Thus, petitioner bears the burden of proving           
          respondent’s determinations are in error.  See Edwards v.                   
          Commissioner, supra; Weimerskirch v. Commissioner, supra.                   
               2.   Burden of Proof                                                   
               Respondent bears the burden of proving the increased                   
          addition to tax raised in the pleadings.  See Rule 142(a).  This            
          increase is computational.                                                  
               Petitioner contends that respondent generally bears the                
          burden of proof.  We disagree.  The burden of proof for a factual           
          issue relating to liability for tax may shift to the Commissioner           
          under certain circumstances.  Sec. 7491(a).  Under section                  
          7491(a), the burden of proof with respect to a factual issue                
          relevant to a taxpayer’s liability for tax shifts from the                  
          taxpayer to the Commissioner if, inter alia, the taxpayer has:              






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