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circumstances. Petitioners do not fall within these limited
circumstances, and therefore the burden of proof remains with
them.2
Section 61(a) provides that, except as otherwise provided in
subtitle A of the Internal Revenue Code, gross income means “all
income from whatever source derived”. Petitioner received and
failed to report on his joint income tax return for 2002 the
amounts of additional gross income respondent determined in the
notice of deficiency.
Petitioner’s contention is that he should not be held liable
for tax on the additional income he received in 2002 because
respondent failed to meet certain deadlines he set for answering
his correspondence during the time his tax return was being
audited but before the notice of deficiency was issued. At the
trial he testified that “the reason that I gave for filing the
petition was that they were missing deadlines”. He asserted that
“if I’m going to be held accountable for meeting deadlines, then
the IRS ought to also”.
Whether respondent met petitioner’s deadlines is irrelevant.
In these circumstances we do not look behind the notice of
2Because the deficiency determined by respondent is
predicated on income reported on information returns by third
parties, we note that sec. 6201(d) is not applicable because
petitioner does not dispute the items of income.
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Last modified: May 25, 2011