Georges Z. Zakhem - Page 8

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          contact the Department of Education “for a while” with respect to           
          his delinquent student loan payments, and a judgment was entered            
          against him.  Petitioner also has failed to present any                     
          documentation to show that the Department of Education has either           
          collected the refund or credited the amount of the refund against           
          his outstanding student loan or the judgment.                               
               Petitioner failed to file his State income tax returns.                
          Respondent produced a Certificate of Failure to File Individual             
          Income Tax Return(s) from the Colorado Department of Revenue for            
          the years 1995, 1996, and 1997 as evidence in support.  As with             
          the Federal income tax returns, petitioner argues that Colorado             
          has no record of his filings because Exabyte incorrectly reported           
          his Social Security number on the Forms W-2 for 1995, 1996, and             
          1997.                                                                       
               Petitioner did not present any other evidence to                       
          substantiate that the returns were in fact filed.  Petitioner’s             
          testimony that he filed the returns at issue, without more, is              
          insufficient to sustain a ruling in his favor.  See Schwechter v.           
          Commissioner, T.C. Memo. 2000-36; see also Rakosi v.                        
          Commissioner, T.C. Memo. 1993-68 (taxpayer failed to prove that             
          she filed her return where she did not produce any documentary              
          evidence of timely mailing and relied solely on self-serving                
          testimony of herself and her husband), affd. 46 F.3d 1144 (9th              
          Cir. 1995).                                                                 






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