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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.
OPINION
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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Last modified: November 10, 2007