127 T.C. No. 14
UNITED STATES TAX COURT
CHARLES RAYMOND WHEELER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15720-05. Filed December 6, 2006.
P failed to file his Federal income tax return for
2003. R issued a notice of deficiency in which he
determined that P was liable for an income tax
deficiency and for additions to tax under secs. 6651
and 6654, I.R.C. At trial, R, who had the burden of
production under sec. 7491(c), I.R.C., with respect to
the additions to tax, produced evidence that P did not
file a Federal income tax return for 2003 and that P
did not make any estimated tax payments for 2003, but R
did not introduce any evidence regarding P’s 2002
taxable year. Specifically, R failed to introduce
evidence as to whether P had filed a Federal income tax
return for 2002 and, if so, whether P had any reported
Federal income tax liability for 2002. R also failed
to introduce evidence that the Secretary had made a
return for 2003 satisfying the requirements of sec.
6020(b), I.R.C.
1. Held: In order to satisfy his burden of
production under sec. 7491(c), I.R.C., with respect to
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