Bernard A. Kansky - Page 14

                                                - 14 -                                                  
            respect to any factual issue relevant to ascertaining the                                   
            taxpayer’s liability for tax imposed by subtitle A or B.  See                               
            sec. 7491(a)(1); Rule 142(a)(2).  In one of these consolidated                              
            cases, petitioner seeks review of respondent’s failure to abate                             
            interest.8  Because interest is not imposed by subtitle A or B                              
            but instead is imposed by section 6601, which is part of subtitle                           
            F, section 7491 does not apply to petitioner’s interest-abatement                           
            claim.  See Hawksley v. Commissioner, T.C. Memo. 2000-354, n.13.                            
            In the other consolidated case, petitioner seeks review of                                  
            respondent’s collection action but, as discussed infra, is                                  
            precluded from challenging his underlying tax liability.                                    
            Accordingly, there is before us no legitimate factual issue                                 
            relevant to ascertaining petitioner’s liability for tax imposed                             
            by subtitle A or B within the meaning of section 7491(a).9                                  

                  8 Petitioner also appears to seek abatement of taxes and                              
            penalties under sec. 6404.  As discussed more fully infra, we                               
            lack jurisdiction over those claims.                                                        
                  9 Even if we were to assume, for purposes of argument, that                           
            sec. 7491 was in effect for some relevant time and that                                     
            petitioner had legitimately raised some factual issue as to which                           
            sec. 7491 might be relevant, petitioner has failed to establish                             
            that he has met the prerequisites for shifting the burden of                                
            proof under sec. 7491(a)(2).  See Higbee v. Commissioner, 116                               
            T.C. 438 (2001) (taxpayers bear the burden of proving that the                              
            requirements of sec. 7491 are met).  For instance, for the burden                           
            to shift to the Commissioner, the taxpayer must, among other                                
            things, cooperate with reasonable requests by the Commissioner                              
            for “witnesses, information, documents, meetings, and                                       
            interviews”.  Sec. 7491(a)(2)(B).  Petitioner has introduced no                             
            evidence to show that he satisfies this requirement.  To the                                
            contrary, the evidence in the record indicates that petitioner                              
                                                                          (continued...)                





Page:  Previous  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  Next

Last modified: May 25, 2011