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Petitioner did not stipulate respondent’s receipt of
third-party information from Heath & Associates. In addition,
the respondent was unable to provide any documentary evidence
from Heath & Associates establishing that income, of any amount,
was paid to petitioner. Outside of Ms. Wong’s unconvincing
testimony, respondent presented no evidence proving petitioner
received any income in 1996.
Although the Court of Appeals for the Ninth Circuit has not
defined “some evidentiary foundation”, this Court finds that the
notice of deficiency and the revenue agent’s testimony, based
upon review of the administrative file for the purpose of
testifying, without simultaneously providing the administrative
file to the Court, is an insufficient foundation. Respondent
failed to provide adequate evidence linking petitioner with the
receipt of income from Heath & Associates. Therefore, the Court
concludes petitioner is not liable for a deficiency of $3,548 for
1996. On the basis of the foregoing, petitioner is not liable
for additions to tax under sections 6651(a)(1) and 6654.
The Court, in reaching its holding, has considered all
arguments made and concludes that any arguments not mentioned
above are moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be entered for
petitioner.
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Last modified: May 25, 2011