David E. Christensen - Page 4

                                        - 4 -                                         
          1999, 2000, and 2001, respectively.  On August 2, 2004,                     
          petitioner timely filed petitions contesting the deficiencies for           
          the years at issue.                                                         
               Petitioner did not cooperate with respondent in preparing              
          for trial.  He did not identify or exchange any documents,                  
          identify witnesses, or file a pretrial memorandum as required by            
          the standing pretrial order.  Respondent complied with these                
               On March 14, 2005, the cases were consolidated for trial.              
          Trial was held on this matter on March 16, 2005.  The parties               
          submitted their stipulation of facts at the beginning of trial.             
               Petitioner asserts he is not liable for respondent’s                   
          deficiency determinations, penalties, and additions to tax                  
          because:  (1) He did not receive taxable income of $78,491 in               
          1997; (2) he properly substantiated his Schedule C expenses for             
          1998, 1999, 2000, and 2001; (3) he is not liable for additions to           
          tax under section 6651(a)(1) for all years at issue; and (4) he             
          is not liable for accuracy-related penalties under section 6662             
          for 1998, 1999, 2000, and 2001.                                             
               Generally the taxpayer bears the burden of proving the                 
          Commissioner’s determinations are erroneous.  Rule 142(a).                  
          However, the burden of proof may shift to the Commissioner under            
          section 7491(a) if the taxpayer has produced credible evidence              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011