- 3 - 4. Whether petitioner is liable for an addition to tax under section 6654 for failure to pay estimated income tax for taxable year 1997. 5. Whether the Court should impose a section 6673 penalty on petitioner. Background At the time of filing the petition in the instant case, petitioner resided in Jacksonville, Florida. Petitioner has a 15 year history of not filing Federal income tax returns and did not file returns for the years in issue. Respondent determined that petitioner received $6,531 in wages from Sprint and $13,526 in wages from Janus during taxable year 1997 and $47,074 in wages from Merrill Lynch and $2,534 in unemployment compensation during taxable year 2002. Accordingly, respondent sent petitioner separate notices of deficiency for each year in issue, and petitioner petitioned this Court. Discussion As a general rule, the Commissioner’s determinations in the notice of deficiency are presumed correct, and the burden of proving an error is on the taxpayer.2 Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Under section 7491(c), the 2Sec. 7491(a)(1) does not apply in the instant case to shift the burden of proof to respondent because petitioner did not introduce credible evidence or comply with the substantiation and record keeping requirements of sec. 7491(a)(2).Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011