- 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 NextLast modified: May 25, 2011