T.C. Summary Opinion 2007-202
UNITED STATES TAX COURT
DIMITRI L. HARRIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26168-06S. Filed December 3, 2007.
Dimitri L. Harris, pro se.
James H. Brunson III, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time the petition was filed.1
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue.
Sec. 7491 in certain instances shifts the burden of proof to the
Commissioner where the taxpayer introduces credible evidence with
respect to any factual issue relevant to ascertaining the
liability of the taxpayer. However, the burden shifts to the
(continued...)
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