Charles Michael Snyder - Page 7

                                        - 6 -                                         
               Petitioner did not receive a notice of deficiency for any of           
          the years at issue.  He therefore may challenge his underlying              
          tax liabilities.  We review respondent’s determination of                   
          petitioner’s underlying tax liabilities de novo.  We review                 
          respondent’s nonliability administrative determinations for abuse           
          of discretion.  See Fishbach v. Commissioner, supra.                        
          1.  Petitioner’s Underlying Tax Liabilities                                 
               Petitioner raises two challenges with respect to his                   
          underlying tax liabilities, both of which focus on the burden of            
          proof.  First, petitioner notes the liabilities at issue are                
          self-assessed; i.e., they are based on petitioner’s tax returns.            
          Because petitioner now disputes the accuracy of his returns, he             
          appears to argue that the validity of his assessed tax                      
          liabilities is called into question.  Petitioner believes                   
          respondent therefore must prove that the underlying tax                     
          liabilities are correct.  We disagree.                                      
               The Secretary shall assess all taxes determined by a                   
          taxpayer as shown on the taxpayer’s return.  See sec. 6201(a)(1).           
          Where a taxpayer later disputes his underlying tax liability in a           
          lien or levy proceeding, the taxpayer generally bears the burden            
          of proof.  See Poindexter v. Commissioner, 122 T.C. 280, 286                
          (2004), affd. 132 Fed. Appx. 919 (2d Cir. 2005); Horn v.                    
          Commissioner, T.C. Memo. 2002-207.  Thus, respondent properly               

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011