Tony Malfatti - Page 5

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          “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).                         






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