Uriah Vincent Jones - Page 4

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          on his 2003 tax return.  After filing his 2003 income tax return,           
          petitioner received a Form 1099-MISC, from DBMA.  Petitioner did            
          not amend his 2003 tax return after receiving the Form 1099-MISC.           
               Respondent timely mailed a notice of deficiency to                     
          petitioner with respect to taxable year 2003, and petitioner                
          timely petitioned the Court.                                                
               The burden of proof is on petitioner to show that                      
          respondent’s determination set forth in the notice of deficiency            
          is incorrect.  Rule 142(a)(1);1 Welch v. Helvering, 290 U.S. 111,           
          115 (1933).  Petitioner has neither claimed nor shown that he               
          satisfied the requirements of section 7491(a) to shift the burden           
          of proof to respondent with regard to any factual issue.                    
          Accordingly, petitioner bears the burden of proof.  Rule 142(a).            
               The Federal Insurance Contributions Act (FICA), secs. 3101-            
          3125, 68A Stat. 415 (1954), taxes a portion of the wages paid to            
          an employee (FICA tax).  The portion of the wages taxed is                  
          defined in section 3121(a).  Under FICA, the employer and the               
          employee each pay a like amount of tax.  See secs. 3101, 3111.              
          The employer withholds the employee’s half of the FICA tax and              
          remits it, along with the employer’s half, to the Department of             

               1  Unless otherwise indicated, all Rule references are to              
          the Tax Court Rules of Practice and Procedure, and all section              
          references are to the Internal Revenue Code in effect for the               
          year in issue.                                                              

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