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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).
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Last modified: May 25, 2011