- 13 - Rule 149(b) provides in part as follows: (b) Failure of Proof: Failure to produce evidence, in support of an issue of fact as to which a party has the burden of proof and which has not been conceded by such party’s adversary, may be ground for dismissal or for determination of the affected issue against that party. * * * Generally, petitioner has the burden of showing errors in respondent’s determinations. Rule 142(a). Section 7491(a) provides for the burden of proof on respondent if the taxpayer introduces credible evidence with respect to any factual issue relevant to ascertain her liability, has complied with substantiation requirements, has maintained all records required, and has cooperated with reasonable requests for witnesses, information, documents, meetings, and interviews. Petitioner has done none of those things, and the burden of proof remains with her. Notably, with respect to deductions, petitioner must bear the burden of proof. See Rockwell v. Commissioner, 512 F.2d 882 (9th Cir. 1975), affg. T.C. Memo. 1972-133. With respect to penalties, section 7491(c) ordinarily imposes the burden of production on respondent, as discussed below. While claiming throughout these cases that she did not owe any taxes or wished to settle her tax liability, petitioner has repudiated efforts by respondent’s counsel and by the Court to secure information necessary to a negotiated settlement or to a determination on the merits. Petitioner seeks “waiver” of thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011