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(A) the taxpayer has complied
with the requirements under this
title to substantiate any item;
(B) the taxpayer has
maintained all records required
under this title and has cooperated
with reasonable requests by the
Secretary for witnesses,
information, documents, meetings,
and interviews; and
(C) in the case of a
partnership, corporation, or trust,
the taxpayer is described in
section 7430(c)(4)(A)(ii).
* * * * * * *
(c) Penalties.--Notwithstanding any other
provision of this title, the Secretary shall have the
burden of production in any court proceeding with
respect to the liability of any individual for any
penalty, addition to tax, or additional amount imposed
by this title.
By their terms, neither section 7491(a) nor section 7491(c)
is applicable here. As to the former, under which the burden of
proof may be placed upon the Commissioner as to factual issues
relevant to a taxpayer’s liability for income, estate, or gift
tax, petitioner has not introduced any “credible evidence with
respect to any factual issue” concerning the deficiencies
determined by respondent. Nor may petitioner do so for purposes
of this motion given that it lacks the power to prosecute or
defend this case. As to the latter, that section also is
inapplicable. Section 7491(c) applies specifically only to the
liability of an “individual for any penalty, addition to tax, or
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Last modified: May 25, 2011