Terry Fred Burnham - Page 6

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          respect to any factual issue relevant to ascertaining the tax               
          liability, then the Commissioner bears the burden of proof with             
          respect to such issue.  Sec. 7491(a).  Moreover, if a taxpayer              
          asserts a reasonable dispute with respect to the income reported            
          on an information return and fully cooperates with the                      
          Commissioner (including providing access to an inspection of all            
          witnesses, information, and documents within the control of the             
          taxpayer as reasonably requested by the Commissioner), then the             
          Commissioner shall have the burden of producing reasonable and              
          probative information in addition to such information return.               
          Sec. 6201(d); Tanner v. Commissioner, 117 T.C. 237 (2001), affd.            
          65 Fed. Appx. 508 (5th Cir. 2003); McQuatters v. Commissioner,              
          T.C. Memo. 1998-88.  In the present case, petitioner has not                
          satisfied the requirements of either section 6201(d) or section             
          7491(a).  Furthermore, to the extent that the distribution of the           
          disability payment or the annuity involves a legal issue, the               
          burden of proof does not affect the outcome.  Unless indicated              
          otherwise, the burden of proof remains on petitioner.                       
          Distribution From CFITF                                                     
               Petitioner received $20,102 during 2000 from CFITF as a                
          disability pension on account of an employment-related injury he            
          received in 1991.  Petitioner suggests that he has not reported             
          amounts received from CFITF in prior tax years, and therefore he            
          should not be taxable for the amount received in 2000.                      






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