- 5 - Forms W-2, Wage and Tax Statement, payroll records, and declarations from employers as to the validity of these underlying documents. Therefore, respondent has made a sufficient showing to shift to petitioner the obligation to show that respondent’s determination is in error. However, with respect to the additions to tax, section 7491(c) requires that respondent bear the burden of production. To meet this burden, respondent must present evidence indicating that it is appropriate to impose an addition to tax. See Higbee v. Commissioner, 116 T.C. 438, 446 (2001). B. Respondent’s Deficiency Determinations This is not the first time that petitioner has appeared before this Court with substantially similar issues. Petitioner advanced many of the same arguments in this case as he had in a prior case involving his 1994 through 1996 tax years. See Rodriguez v. Commissioner, T.C. Memo. 2003-105. As before, petitioner alleged that he did not receive the income, that his filing status was married, and that respondent failed to consider vague and nebulous “deductions, allowances and expenses provided for by law” (that petitioner never specifically identifies). Petitioner objected to the admission of respondent’s evidence based on “timeliness”, hearsay, and lack of personal knowledge. Petitioner argues that he has no way of cross-examining the people who made the declarations, that the underlying documentsPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011