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Payor Form Type of Income Amount
Alpine School District W-2 Wages $174
New Mexico Educators FCU 1099-INT Interest 40
State of New Mexico 1099-G State income tax refund 1,029
New Mexico Educational 1099-R Pensions, annuities, 13,004
Retirement Board retirement
Social Security Administration1099-SSA Social Security 6,685
In the notice of deficiency, respondent determined that
petitioner received unreported gross income of $19,929 in 2002,
consisting of the following:
Source Amount
Wages $174
Interest 40
State income tax refund 1,029
Taxable pension 13,004
Taxable Social
Security benefits 5,682
Respondent also decreased petitioners’ Schedule A deductions
by $1,791, resulting in a total increase of $21,720 in their
taxable income.
Discussion
In general, the Commissioner’s determinations set forth in a
notice of deficiency are presumed correct, and the taxpayer bears
the burden of showing that such determinations are in error.
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Section 7491(a)(1) provides that the burden of proof as to
factual matters shifts to the Commissioner under certain limited
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Last modified: May 25, 2011