David E. Christensen - Page 7

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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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Last modified: May 25, 2011