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substitute for return (SFR) with regard to petitioner’s 2003
taxes.
In a notice of deficiency dated April 26, 2005, respondent
determined that petitioner received self-employment income in the
amount of $11,210 as well as unemployment compensation of $208.
The attached Form 4549, Income Tax Examination Changes, reveals
that respondent allowed petitioner a standard deduction, one
personal exemption, and a deduction for one-half of the self-
employment tax assessed. Respondent determined that petitioner
was liable for Federal income tax, self-employment tax, and
additions to tax in the amounts delineated supra.
The parties now agree that petitioner was an employee of
Mimi’s during 2003, and respondent concedes that petitioner is
not liable for self-employment tax for 2003.
OPINION
I. Deficiency
Petitioner contends that she is not liable for income taxes
for 2003 because Mimi’s failed to withhold taxes from her wages
during 2003.2 According to petitioner, Mimi’s is solely liable
for petitioner’s taxes for 2003. In support of her contentions,
petitioner relies on sections 5041(a) and 3509.
2 Petitioner has neither claimed nor shown that she
satisfied the requirements of sec. 7491(a) to shift the burden of
proof to respondent with regard to any factual issue affecting
her liability for tax. Accordingly, petitioner bears the burden
of proof. Rule 142(a).
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Last modified: November 10, 2007