Robert Rodriguez - Page 5

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          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 documents             






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