Richard A. Paikowski - Page 4

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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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