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During the hearing and at trial, petitioner contended he did
not owe Federal income tax liabilities for 1997 and 1999 because
he had sufficient overpayment credits from subsequent tax years
to satisfy any liability for such years. The taxpayer bears the
burden of proving the Commissioner’s determinations are
incorrect. See Rule 142(a).
The parties stipulated respondent’s literal transcripts of
account for petitioner’s 1990 and 1997 through 2003 tax years.
The transcripts reflected, inter alia, all payments received by
respondent for petitioner’s tax liabilities. The balances that
remained were consistent with the amounts respondent is
attempting to collect.
Petitioner did not produce any evidence supporting
unreported payments to offset his outstanding tax liabilities.
At trial, he merely testified that he did not owe a tax
liabilities for 1997 or 1999. This Court cannot assume
petitioner previously paid the tax liabilities respondent is
attempting to collect without credible evidence showing
petitioner made greater payments to respondent than those
reflected in the transcripts.
At trial petitioner also claimed he filed two tax returns
for 1999. He testified the first was timely filed by him and the
second untimely return filed on March 31, 2003, was filed by his
attorney. Petitioner did not produce any documentation to
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