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stipulated that the attachments to the stipulation of facts are
authentic.
On brief, petitioner raises two issues. First, although he
concedes that it “appears” that he did not pay $106,888 for 1999,
and, therefore, he “[owes] the IRS this amount together with
accrued penalties and interest”, he does not accept that his
check was returned for insufficient funds. Second, he states
that he does not agree with respondent’s computation of his
liability (presumably $360,929.37, as of April 14, 2007) (the
computational issue).
In his answering brief, respondent argues that petitioner
has failed to present sufficient evidence to show that Appeals
abused its discretion in making the determination. Respondent
claims that no evidence supports petitioner’s claim that the
check he submitted to pay his income tax liability was not
returned for insufficient funds. Respondent further claims that
petitioner may not raise the computational issue because he did
not raise it with Appeals during his section 6330 hearing.
Discussion
Petitioner bears the burden of proof. See Rule 142(a). The
transcript of account shows a dishonored check in the amount of
$106,888, and there is no evidence contradicting the inference to
be drawn from that entry that the check was returned for
insufficient funds. We cannot conclude that Appeals wrongfully
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Last modified: March 27, 2008