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Petitioners sent numerous letters contesting respondent’s
proposed changes and asserting that respondent had acted
negligently in making the determinations. Specifically,
petitioners disagreed with the proposed change provided in the
June 14 letter, and on September 30, 2004 (after the issuance of
the notice of deficiency), notified respondent of their
disagreement including, inter alia, a Social Security benefits
worksheet, which they prepared, that showed $24,329 as the
taxable Social Security benefits received in 2002. This amount--
$24,329--is the same amount listed on the notice of deficiency.
Discussion
The Commissioner’s determinations are presumed correct, and
taxpayers generally bear the burden of proving otherwise. Welch
v. Helvering, 290 U.S. 111, 115 (1933). In this case,
petitioners do not deny their error in reporting $24,329 on both
lines 20a and 20b on their 2002 return. In fact, before trial,
petitioners paid both the $986 amount in deficiency as well as
$56.68 in interest assessed by respondent. Petitioners argue
that they are entitled to $1,045.68 as an overpayment of taxes
($986) and interest ($59.68) because: (1) Respondent failed to
account for $8,000 in estimated payments made by petitioners
towards their 2002 income tax liability; (2) despite petitioners’
admitted errors on their 2002 return, the amount of their
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