- 3 -
On April 26, 2005, respondent mailed a notice of deficiency
to petitioner for 2002. The notice of deficiency correctly
identified petitioner’s name, address, and Social Security
number. Petitioner timely filed his petition on July 22, 2005.
Trial was held on this matter on June 20, 2006.
OPINION
At trial, petitioner admitted receiving $35,335 of wage
income from Maui county, $14 of interest income from the Maui
County Employees Federal Credit Union, and a $757 income tax
refund from the State of Hawaii in 2002. Although petitioner
asserted he did not receive $270 from the Hawaii Public Employees
Health Fund as reported on the information return of the payor,
he was a public employee in the State of Hawaii in 2002 and
produced no evidence to dispute his receipt of that amount.
Thus, respondent established the requisite evidentiary foundation
connecting petitioner with the receipt of $270 in 2002. See
Edwards v. Commissioner, 680 F.2d 1268, 1270 (9th Cir. 1982);
Weimerskirch v. Commissioner, 596 F.2d 358, 361-362 (9th Cir.
1979), revg. 67 T.C. 672 (1977); Petzoldt v. Commissioner, 92
T.C. 661, 689 (1989); McManus v. Commissioner, T.C. Memo.
2006-68.
Petitioner bears the burden of proving respondent’s
determinations are incorrect. See Rule 142(a). Petitioner
produced no evidence to dispute respondent’s determination of
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: November 10, 2007