C. Wayne Lewis, Jr. - Page 3

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          Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,              
          Insurance Contracts, etc., reflecting such distribution.                    
               On January 21, 2004, respondent issued petitioner notices of           
          deficiency relating to 1998, 2000, and 2001.  In the notices,               
          respondent determined that petitioner received unreported income,           
          did not file Federal income tax returns relating to those years,            
          and did not pay sufficient estimated taxes relating to 2001.  On            
          April 30, 2004, petitioner filed his petition, and on June 15,              
          2004, respondent filed his answer.                                          
               Petitioner resided in Tyler, Texas, at the time he filed his           
          petition.                                                                   
                                       OPINION                                        
               Generally, a notice of deficiency is presumed correct, and             
          the taxpayer bears the burden of proving that the determination             
          is erroneous.  Welch v. Helvering, 290 U.S. 111, 115 (1933).  The           
          Court of Appeals for the Fifth Circuit, where an appeal would               
          lie, has recognized, however, that “a court need not give effect            
          to the presumption of correctness in a case involving unreported            
          income if the Commissioner cannot present some predicate evidence           
          supporting its determination.”  Portillo v. Commissioner, 932               
          F.2d 1128, 1133 (5th Cir. 1991), affg. in part and revg. and                
          remanding in part T.C. Memo. 1990-68.                                       
               Petitioner raises numerous meritless contentions; concedes             
          that he provided services to HMC, SRAM, and VRI; and does not               






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