- 3 -
Petitioner filed a 2003 Form 1040, U.S. Individual Income
Tax Return, on which she reported wages of $0, business income of
$4,964 from STC, and adjusted gross income of $4,613. Respondent
received a Form 1099-MISC, Miscellaneous Income, from Advance
Cargo Corporation (ACC), reporting that $14,300 in nonemployee
compensation was paid to petitioner. The Form 1099-MISC bears
petitioner’s correct Social Security number but the wrong middle
initial.
On March 31, 2005, respondent issued to petitioner a
statutory notice of deficiency determining that petitioner had
unreported nonemployee compensation of $14,300 for services
rendered to ACC.
Discussion
The Commissioner’s determinations are presumed correct, and
generally taxpayers bear the burden of proving otherwise.2 Rule
142(a)(1); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Petitioner contends that she did not receive any unreported
nonemployee compensation, because she has never worked for ACC in
any capacity. She testified that the only job she held in 2003
was with STC.
2Petitioner has not raised the issue of sec. 7491(a), which
shifts the burden of proof to the Commissioner in certain
situations. This Court concludes that sec. 7491 does not apply
because petitioner has not produced any evidence that establishes
the preconditions for its application.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011