- 4 - record that petitioner’s allegations appeared frivolous, and the Court discouraged petitioner from making additional arguments similar to those arguments previously made. With that admonishment, the Court gave petitioner an opportunity to respond to respondent’s motion for sanctions. On June 13, 2005, petitioner filed a brief wherein he repeats and expands prior frivolous arguments. Discussion Generally, the Commissioner’s determinations set forth in a notice of deficiency are presumed correct, and the taxpayer bears the burden of showing that the determinations are in error. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Pursuant to section 7491, the burden of proof as to factual matters shifts to the Commissioner if the taxpayer introduces credible evidence and satisfies the requirement to substantiate items. Sec. 7491(a)(2)(A). Petitioner has neither alleged that section 7491(a) applies nor established his compliance with the requirements of section 7491(a)(2)(A) or (B). In any event, there is no factual dispute.2 2 As to the additions to tax under secs. 6651(a) and 6654(a), respondent has the burden of production. Sec. 7491(c). The burden of showing reasonable cause under sec. 6651(a) remains on petitioner. Higbee v. Commissioner, 116 T.C. 438, 446-448 (2001). With respect to the sec. 6654(a) addition, the burden remains with petitioner to establish applicability of any exceptions. Spurlock v. Commissioner, T.C. Memo. 2003-248.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011