Taquisa Devon Mackey - Page 4




                                        - 3 -                                         
          investment interest, contributions, and miscellaneous itemized              
          deductions.                                                                 
               Other than amounts allowed by respondent in the notices of             
          deficiency or immediately prior to trial, petitioner did not                
          attempt to substantiate the claimed deductions.  Petitioner                 
          asserts that the tax returns in issue were prepared by a                    
          representative of Economy Income Tax Services (EITS).  Petitioner           
          further suggests that EITS defrauded many taxpayers, including              
          herself, and that the amounts reflected on the returns are                  
          inaccurate and not based on reality.  Petitioner argues that the            
          Internal Revenue Service (IRS) was complicit in permitting EITS             
          to continue to prepare returns while under investigation by the             
          IRS.                                                                        
                                     Discussion                                       
          Burden of Proof                                                             
               In general, the Commissioner’s determinations set forth in a           
          notice of deficiency are presumed correct, and the taxpayer bears           
          the burden of showing that the determinations are in error.  Rule           
          142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).  Pursuant             
          to section 7491(a), the burden of proof as to factual matters               
          shifts to the Commissioner under certain circumstances.                     
          Petitioner has neither alleged that section 7491(a) applies nor             
          established her compliance with the requirements of section                 
          7491(a)(2)(A) and (B) to substantiate items, maintain records,              







Page:  Previous  1  2  3  4  5  6  Next 

Last modified: November 10, 2007