Willie Albert - Page 5




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          year as follows:                                                            
                 Date               Amount           Fee Received                     
               1/8/03         $4,123                   $25                            
               1/23/03             1,435                25                            
               1/30/03               1,400             25                             
          1/31/03                 948             25                                  
               3/23/03             604            25                                  
               4/6/03              1,191               25                             
               4/13/03                 719             25                             
               4/19/03               920                25                            
               Total              11,340               200                            
               Respondent issued a notice of deficiency for petitioner’s              
          2003 taxable year.  Respondent determined a $1,364 deficiency,              
          arising from $12,258 in unreported gambling income and $6,974 as            
          compensation for services.                                                  
                                     Discussion                                       
               The Commissioner’s determinations in a notice of deficiency            
          are presumed correct, and the burden is on the taxpayer to prove            
          that the determinations are in error.  Rule 142(a); Welch v.                
          Helvering, 290 U.S. 111, 115 (1933).  However, pursuant to                  
          section 7491(a)(1), the burden of proof on factual issues that              
          affect the taxpayer’s tax liability may be shifted to the                   
          Commissioner where the “taxpayer introduces credible evidence               
          with respect to * * * such issue.”  The burden will shift only if           
          the taxpayer has complied with the substantiation requirements              
          and “has cooperated with reasonable requests by the Secretary for           
          witnesses, information, documents, meetings, and interviews”.               
          Sec. 7491(a)(2).  Petitioner has not alleged or proven that                 







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Last modified: November 10, 2007