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of Federal income taxes that were withheld from his wages by his
employers during those years.
Respondent subsequently issued to petitioner statutory
notices of deficiency for 1999 and 2002. Respondent determined
that the forms submitted by petitioner do not constitute Federal
income tax returns and that the wages earned by petitioner in
1999 and 2002 are income.
Discussion
The Commissioner’s determinations are presumed correct, and
generally taxpayers bear the burden of proving otherwise. Rule
142(a)(1); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Section 7491(a)(1) provides that if, in any court
proceeding, the taxpayer introduces credible evidence with
respect to factual issues relevant to ascertaining the taxpayer’s
liability for a tax, the burden of proof with respect to such
factual issues will be placed on the Commissioner. See Higbee v.
Commissioner, 116 T.C. 438, 440-441 (2001).
Petitioner has not raised the issue of section 7491(a)(1),
nor has he introduced any credible evidence with respect to the
factual issues. Therefore, section 7491(a)(1) does not apply.
Whether Petitioner Timely Filed His Tax Returns
The majority of courts, including this Court, have held
that, generally, a return that contains only zeros is not a valid
return. Cabirac v. Commissioner, 120 T.C. 163, 169 (2003). A
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Last modified: May 25, 2011