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Section 1401 imposes a tax on an individual’s
self-employment income. The self-employment tax is imposed on
net earnings of $400 or more derived by an individual from a
trade or business carried on by him. Sec. 1402(a) and (b).
Petitioner did not prove that respondent’s determination of
his liability for self-employment tax was incorrect. We conclude
that the income attributable to petitioner from Eniva Corp. in
2000 and 2001 is earnings from self-employment under section
1402, subject to the tax imposed by section 1401.
D. Filing Status and Exemptions
Petitioner did not file returns for the years in issue.
Respondent determined that petitioner’s filing status was single
and allowed petitioner one exemption. Petitioner offered no
evidence on these points. We deem petitioner to have conceded
these issues. See Funk v. Commissioner, 123 T.C. 213, 217-218
(2004); Swain v. Commissioner, 118 T.C. 358, 363-365 (2002).
E. Whether Petitioner Is Liable for Additions to Tax
Section 7491(c) places on the Commissioner the burden of
producing evidence that it is appropriate to impose additions to
tax. To meet the burden of production under section 7491(c), the
Commissioner must produce evidence showing that it is appropriate
to impose the particular addition to tax, but need not produce
evidence relating to defenses such as reasonable cause or
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Last modified: May 25, 2011