- 3 -
claimed a $3,800 alimony deduction, for which he listed his sons’
Social Security numbers in the area titled “Recipient’s SSN”.
Lastly, petitioner claimed a $6,905 casualty and theft loss, for
which he attached a Form 4684, Casualties and Thefts, to his 2003
tax return. Petitioner’s Form 4684 listed the values of various
personal and business properties that he alleges were damaged or
stolen from his storage shed. Petitioner stored the items from
1998-2002.
On his 2003 return, petitioner claimed a $71,200 casualty
and theft loss, for which he had handwritten “Pro Se in Court
Proceedings.” Similarly, on his Schedule C, Profit or Loss From
Business, he claimed the $71,200 as a “legal and professional
services” expense, for which he had handwritten “Pro Se (Court).
(Three) months for extraordinary writ to be filed in S. Co. U.S.
shall appear in 2004 tax return.”
Discussion
The Commissioner’s determinations in a notice of deficiency
are presumed correct, and the taxpayer has the burden to prove
that the determinations are in error. Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933). But the burden of proof on
factual issues that affect a taxpayer’s tax liability may be
shifted to the Commissioner where the “taxpayer introduces
credible evidence with respect to * * * such issue.” Sec.
7491(a)(1). The burden will shift only if the taxpayer has
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: November 10, 2007