Stephanie K. Mills - Page 7

                                        - 7 -                                         
          ignored respondent's attempts to establish contact to prepare for           
               All of the material allegations set forth in the petition in           
          support of the assignments of error have been denied in                     
          respondent's answer.  Petitioner has not claimed entitlement to a           
          shift in the burden of proof under section 7491(a); she would in            
          any event not be eligible for the benefits of that section in               
          light of her failure to cooperate with reasonable requests of               
          respondent for information and other matters respecting this                
          case.  See sec. 7491(a)(2)(B).  Accordingly, the burden of proof            
          rests with petitioner concerning the deficiency in her income tax           
          as determined in the notice of deficiency, and petitioner has               
          adduced no evidence in support of the assignments of error raised           
          in the petition.                                                            
          Additions to Tax                                                            
               Respondent determined additions to tax under sections                  
          6651(a)(1) and 6654.  Although petitioner has offered no                    
          substantive evidence in this case, under section 7491(c)                    
          respondent generally bears the burden of production to show that            
          imposition of the additions is appropriate.  See Higbee v.                  
          Commissioner, 116 T.C. 438, 446 (2001).                                     

               4 We also note that repeated efforts by the Court to contact           
          petitioner prior to trial were unsuccessful.                                

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next 

Last modified: November 10, 2007