Michael Alan Jackson and Mary Joy Jackson, et al. - Page 5
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Qualified State Tuition Program Payments. Ms. Jackson did not
file a Federal income tax return for 2003. Respondent issued a
notice of deficiency on the basis of a substitute for return that
A. Taxable Income Determinations
Petitioners bear the burden of proving that respondent’s
determinations are erroneous. See Rule 142(a).3 Petitioners do
not dispute that they received the aforesaid items of
compensation, pension distribution, State income tax refunds, and
payment from the S.C. Employment Security Commission.
Petitioners have advanced no cognizable reason these amounts are
not properly included in their taxable income, as respondent has
determined. See secs. 61, 111.
In their petitions, petitioners broadly deny the figures and
contents of the notices of deficiency but, contrary to Rule
3 If a taxpayer introduces credible evidence and meets
certain other prerequisites, the Commissioner bears the burden of
proof with respect to factual issues relating to the taxpayer’s
liability for a tax imposed under subtit. A or B of the Code.
Sec. 7491(a). In addition, if a taxpayer asserts a reasonable
dispute with respect to any item of income reported on an
information return filed with the Secretary by a third party and
the taxpayer has fully cooperated with the Secretary, the
Secretary has the burden of producing reasonable and probative
information, in addition to the information return, concerning a
deficiency. Sec. 6201(d). Petitioners do not dispute the
relevant facts, have failed to introduce credible evidence, and
have not asserted a reasonable dispute regarding the items
reported on the information returns. Accordingly, secs. 6201(d)
and 7491(a) are inapplicable.
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Last modified: November 10, 2007