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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