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The outcome in this case rests on petitioner’s credibility
and on his evidence, which consisted of his testimony, his bank
statements, and the Forms SSA-795 signed by Mr. Umali.
Petitioner testified that he cashed the tickets and signed
the Forms 5754 for Mr. Umali because Mr. Umali did not want his
wife to find out he was gambling “when the information goes to
the house”. But respondent entered into evidence a certified
copy of a transcript of Mr. Umali’s tax return, showing that Mr.
Umali received gambling income in his own name for that year.
Petitioner testified that he did not gamble or cash tickets
for any other persons in 2004. But respondent entered into
evidence a certified copy of a transcript of petitioner’s 2004
tax return showing that a Form W-2G, Certain Gambling Winnings,
was issued to him under his alias. Thereafter, petitioner
changed his testimony to state that he had no “recollection”, and
“it could if there is a spillover.” There are other
inconsistencies in petitioner’s testimony.3
When questioned by the Court, petitioner testified that he
did not know that because he signed the Forms 5754, the IRS would
look to him to pay the tax even though the information would be
3 Throughout the trial, petitioner stated that Mr. Umali
liked petitioner to cash his tickets because petitioner did not
charge Mr. Umali anything. But petitioner also testified that
Mr. Umali gave petitioner $25 at most or “lunch or something”,
while Forms SSA-795 stated that petitioner received $25 on each
occasion.
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Last modified: November 10, 2007