John S. Cooper, Jr. - Page 4

                                        - 4 -                                         
          the entire year.  Respondent prepared a substitute return for               
          petitioner’s 2002 tax year under section 6020(b).                           

                                        OPINION                                       
               The main thrust of petitioner’s position is that he owes no            
          tax because “respondent still has yet to identify a statutory               
          duty (obligation) to petitioner, which shows a tax due and owing            
          to the U.S. Treasury.”  Petitioner also contends that respondent            
          has failed to “show who created the Notice of Deficiency * * *,             
          if the individual had proper authority * * *, or if procedures              
          were followed in determining a deficiency existed.”                         
               First we address whether respondent has any burden to show             
          that his determination of the 2002 income tax deficiency is                 
          correct.4  Generally, taxpayers bear the burden of proving that             
          the Commissioner’s determination is in error.  Rule 142(a); Welch           
          v. Helvering, 290 U.S. 111, 115 (1933).  The burden of proof with           
          respect to a factual issue relevant to liability for tax may                
          shift to respondent where a taxpayer produces credible evidence             
          and certain other statutory requirements are met by the taxpayer.           
          Sec. 7491(a).  In this case, petitioner has not produced any                
          credible evidence and has not shown that he meets the statutory             
          criteria for shifting the burden to respondent.                             


               4 Respondent has admitted that he has the burden of                    
          production with respect to the additions to tax and penalties.              
          See sec. 7491(c).                                                           





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

Last modified: May 25, 2011