Stacy N. Davenport - Page 4




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          existence of DDR.  Moreover, when petitioner was questioned at              
          trial about how much of the $63,850 he was paid from DDR, he was            
          evasive and responded:  “I don’t have that information.”                    
          Petitioner’s testimony was not credible.  We conclude that he               
          received $63,850 for the services he rendered to McClain, and we            
          sustain the deficiencies as determined by respondent.                       
               Respondent also determined additions to tax for failure to             
          file tax returns, pursuant to section 6651(a)(1); timely pay tax,           
          pursuant to section 6651(a)(2); and pay estimated income tax,               
          pursuant to section 6654(a).  Respondent, pursuant to section               
          7491(c), has the burden of production relating to the additions             
          to tax.                                                                     
               Respondent established that petitioner failed to file a                
          return relating to 2002.  In addition, respondent, at trial,                
          proffered an SFR that met the requirements of section 6020(b) and           
          established that petitioner failed to timely pay tax relating to            
          2002.  See Wheeler v. Commissioner, 127 T.C. 200, 208-209 (2006).           
          Petitioner did not establish reasonable cause for the failure to            
          file or timely pay tax relating to 2002.  Sec. 6651(a)(1) and               
          (2).  Accordingly, we sustain the section 6651(a)(1) and (2)                
          additions to tax as determined by respondent.                               
               In order to satisfy his burden of production relating to the           
          section 6654 addition to tax, respondent, at a minimum, must                








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