Nada Nahhas - Page 17

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          or petitioner recognized that the payments petitioner received              
          could be alimony.                                                           
               Section 7491(c) places on the Commissioner the burden of               
          producing evidence showing that it is appropriate to impose any             
          penalty or addition to tax.  Once the Commissioner meets that               
          burden, the taxpayer must produce evidence sufficient to show               
          that Commissioner’s determination is incorrect.  Higbee v.                  
          Commissioner, supra at 447.  The Commissioner need not produce              
          evidence relating to defenses such as reasonable cause.  Id. at             
               Petitioner does not contest receiving the 2002 payments from           
          Mr. Nahhas.  Petitioner’s position that the amounts were                    
          nontaxable child support clearly conflicts with the designation             
          of the payments as “unallocated maintenance and support” in the             
          temporary order. Petitioner also did not report interest income             
          received from the Heritage and Citibank bank accounts.                      
          Accordingly, we conclude that respondent has met his burden of              
          production for the ground of negligence by showing that                     
          petitioner failed to exercise ordinary and reasonable care in               
          preparing her 2002 tax return.  See sec. 6662(c); Gowni v.                  
          Commissioner, supra.                                                        
               With respect to the inclusion of the 2002 payments in her              
          gross income, petitioner testified that she relied on the                   
          representation made by the attorney who represented her in the              

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