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does not apply in these cases, and petitioner bears the burden of
proof.
I. Additional Income for 2000
Petitioner claimed he reported the additional $9,031
($26,881 earned minus $17,850 reported as wages) of wages from
Plastec on his Schedule C attached to his 2000 return. The
Schedule C lists petitioner’s business as “Quality Consulting”
and reports gross receipts of $3,604. Petitioner also claimed
that the $9,031 of additional income reported by Plastec was an
error by Plastec.
Petitioner’s claims are not credible and are contradicted by
the record. Petitioner is deemed to have admitted that Plastec
paid him $26,881, and not $17,850, in 2000. The amount of gross
receipts listed on the 2000 Schedule C ($3,604) bears no relation
to the additional $9,031 of income petitioner earned from Plastec
in 2000. Furthermore, petitioner attached a statement to his
2000 return admitting that the amount of income he reported from
Plastec was incorrect and that he would need to amend his 2000
return because he had not yet received from Plastec a Form W-2
for 2000.
Accordingly, we conclude that petitioner failed to report
$9,031 of wages from Plastec in 2000.
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