- 6 - foreign-source income is taxable have been repeatedly rejected as frivolous. See, e.g., Takaba v. Commissioner, 119 T.C. 285, 294- 295 (2002); Williams v. Commissioner, 114 T.C. 136, 138-139 (2000). Petitioner’s notion that the notice of deficiency is somehow defective because respondent has not provided him a Form 23C is misguided. Respondent may not assess petitioner’s 2001 taxes, and hence would have no occasion to prepare any record of assessment such as Form 23C, until after the Tax Court’s decision has become final in this proceeding to redetermine petitioner’s deficiency. See sec. 6213(a). Even then, as we advised petitioner in our February 3, 2006, Order granting respondent’s motion for summary judgment against petitioner in his collection case at docket No. 22706-04L, the Commissioner is not required to use Form 23C in making an assessment. See, e.g., Roberts v. Commissioner, 118 T.C. 365, 371 (2002), affd. 329 F.3d 1224 (11th Cir. 2003). All other arguments raised by petitioner are similarly groundless. Petitioner had the burden of identifying and proving any deductions to which he might be entitled. See, e.g., Rockwell v. Commissioner, 512 F.2d 882 (9th Cir. 1975), affg. T.C. Memo. 1972-133. Petitioner failed to do so and has not shown that respondent’s determination is in any way erroneous.2 2 Petitioner has not challenged respondent’s assertion of the accuracy-related penalty pursuant to sec. 6662. We deem (continued...)Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011