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submitted Forms 1099-MISC, Miscellaneous Income, transcripts from
the Social Security Administration, employer records, and
declarations under penalties of perjury of Patterson for KeyBank
and Cichanowski for Eniva Corp. as to the validity of these
underlying documents. The Forms 1099-MISC, certified
transcripts, declarations, and supporting documents show that
petitioner received income during the years in issue. 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
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 shifts 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:
(a) Complied with substantiation requirements under the Internal
Revenue Code, sec. 7491(a)(2)(A); (b) maintained all records
required by the Internal Revenue Code, sec. 7491(a)(2)(B); and
(c) cooperated with reasonable requests by the Secretary for
information, documents, and meetings, id. A taxpayer bears the
burden of proving that he or she has met the requirements of
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