-3-
year. In a notice of deficiency dated January 28, 2004,
respondent determined the above-stated deficiency and additions
to tax. Petitioner timely filed a petition disputing the
determinations.2
Petitioner did not submit a pretrial memorandum as required
by the Court’s standing pretrial order. At calendar call,
petitioner did not appear, but the Court had before it and
granted petitioner’s motion for a trial time and date certain.
At trial, petitioner did not personally appear but was
represented by counsel. Petitioner’s counsel did not introduce
any evidence on petitioner’s behalf at trial and failed to file
an opening brief following the trial.
OPINION
1. Unreported Income
As a general rule, the Commissioner’s determinations of
deficiencies in tax set forth in a notice of deficiency are
presumed correct, and the taxpayer bears the burden of showing
that these determinations are in error. Rule 142(a); Welch v.
2 On Apr. 30, 2004, the Court filed as a petition a letter
received from petitioner. By an order dated May 10, 2004, the
Court directed petitioner to file an amended petition complying
with the Rules of the Court as to form and content of a proper
petition by June 24, 2004. Despite issuance by the Court of
several orders to petitioner in the ensuing months, petitioner
did not submit an amended petition to the Court until Apr. 28,
2005.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011