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mortgage with Glendale Federal Bank and had accounts with Capital
One and Pasadena Federal Credit Union; and (3) he received income
from the Public Employees’ Retirement System, for the State of
California. Thus, there is sufficient evidence linking
petitioner to $64,208.
However, even though the Administrative Record indicated
petitioner received $14,283 from NPC in 1997, petitioner
testified he was not employed by, nor did he receive income from,
NPC in 1997. At trial, respondent was unable to provide the
Court a Form W-2 statement from NPC or any other evidence linking
petitioner to receipt of income from NPC. Respondent informed
the Court he attempted to issue a subpoena to NPC; however, he
was unable to find its location.
The Court finds respondent’s administrative record of NPC’s
third-party information, without more, is an insufficient
evidentiary foundation, because petitioner disputes receipt of
such income. Therefore, this Court concludes respondent
presented evidence linking petitioner to only $64,208 of
unreported income in 1997, not the alleged $78,491.
Finally, petitioner provided no evidence to dispute
respondent’s determination of petitioner’s receipt of income for
1997 as reduced by the Court. Therefore, the Court finds
petitioner received taxable income of $64,208 in 1997.
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