Robert Lindley Cowley - Page 10




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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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Last modified: November 10, 2007