Stephanie K. Mills - Page 5
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business deductions" (emphasis added) for 2001, which constitutes
an admission that she was engaged in income-producing activities
for that year. In light of petitioner's admission and her
failure to deny receipt of the alleged income in 2001, it is
doubtful respondent has an evidentiary burden. See Parker v.
Commissioner, 117 F.3d 785, 786-787 (5th Cir. 1997); White v.
Commissioner, T.C. Memo. 1997-459.
Even if respondent had a burden, he has adduced evidence
linking petitioner to the income alleged in the notice. Mr.
Meadows's uncontradicted testimony was that petitioner provided
real estate sales services to Royal Floridian by Spinnaker, LLC,
during 2001 in connection with the marketing of time-shares, and
was compensated by Royal Floridian on a commission basis (in the
amount determined in the notice). We are likewise satisfied that
a minimal evidentiary foundation has been laid with respect to
the alleged income from Accumen Realty Inc., since respondent's
evidence links petitioner to income-producing activity as a real
estate agent in 2001. We accordingly reject petitioner's
challenge to the notice of deficiency.
Respondent's Motion To Dismiss
The Court may dismiss a case at any time and enter a
decision against the taxpayer for failure properly to prosecute
her case, failure to comply with the Rules of this Court or any
order of the Court, or for any cause which the Court deems
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Last modified: November 10, 2007