- 5 -
“demonstrating that the taxpayer received unreported income”,
Edwards v. Commissioner, 680 F.2d 1268, 1270 (9th Cir. 1982); see
also Rapp v. Commissioner, 774 F.2d 932, 935 (9th Cir. 1985).
Once there is evidence of actual receipt of funds by the
taxpayer, the taxpayer has the burden of proving that all or part
of those funds are not taxable. Tokarski v. Commissioner, 87
T.C. 74 (1986).
There is ample evidence, including petitioner’s admissions,
linking petitioner to several income-producing activities--he
worked as a musician, mechanic, and motorcycle instructor during
the years in issue. At trial, respondent submitted Forms W-2,
Wage and Tax Statement, Forms 1099-MISC, Miscellaneous Income,
employer records, and the testimony of several of petitioner’s
employers as to the validity of these underlying documents. The
witnesses also testified that they paid petitioner income during
the years in issue. Respondent satisfied his Weimerskirch
obligation, and petitioner bears the burden of proving
respondent’s determinations are in error.
B. Deficiencies
Petitioner alleged that he did not receive the income
determined by respondent. Petitioner relies on his own
testimony. The Court is not required to accept petitioner’s
unsubstantiated testimony. See Wood v. Commissioner, 338 F.2d
602, 605 (9th Cir. 1964), affg. 41 T.C. 593 (1964).
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011