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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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Last modified: May 25, 2011