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(The Gus Team, Have-a-Party Productions, Johnny B. Soroka,
Randall L. Biagi, Bay Area Motorcycle Training, Earl Heckscher
Orchestra, Kellco Training Institute, Debs Motorcycle Training,
James Labarbera, Hornblower Yachts, Joel Nelson Productions,
Bonnie Kellogg/Two Wheel Safety, and Mark William Lytal)
reporting that petitioner received the aforementioned income
during the years in issue. No Federal income tax was withheld
from the aforementioned income.
Petitioner did not cooperate with respondent at any time
during the administrative or judicial process. Petitioner failed
to meet with or to provide respondent with any information that
would have enabled respondent to properly determine petitioner’s
tax liability.
OPINION
A. Burden of Proof
Generally, respondent’s deficiency determinations set forth
in the notices of deficiency are presumed correct, and petitioner
bears the burden of showing the determination is in error. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). There are
exceptions to this rule.
Section 7491(a) shifts the burden of proof to the
Commissioner with respect to a factual issue affecting the tax
liability of a taxpayer who meets certain preliminary conditions.
Petitioner failed to cooperate with respondent and did not
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Last modified: May 25, 2011