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C. Liability for Self-Employment Taxes for 2001, 2002, and 2003
Respondent determined that petitioner is liable for self-
employment tax under section 1401 for the years 2001, 2002, and
2003. Section 1401 imposes a tax on the self-employment income
of individuals. Self-employment income means the net earnings
from self-employment derived by an individual. Sec. 1402(b).
Petitioner bears the burden of proving respondent’s determination
incorrect. See Rule 142(a); Welch v. Helvering, 290 U.S. at 115.
It was deemed admitted under Rule 37(c) that petitioner was self-
employed as a printing salesman doing business as Ray Vogt
Enterprises and Springboard Trust. Therefore, we hold that, with
respect to his income from that business, petitioner is liable
for self-employment tax under section 1401 for the years 2001,
2002, and 2003.
D. Fraud Penalties and Additions to Tax Under Sections 6663 and
6651(f)
Section 6663 imposes a 75-percent penalty on the portion of
any underpayment due to fraud. Section 6651(f) imposes an
addition to tax of up to 75 percent of the amount of tax required
to be shown on the return where the failure to file a Federal
income tax return is due to fraud. Because these sections are
construed similarly as to a determination of fraudulent intent,
we consolidate our discussion of respondent’s fraud
determinations. See Clayton v. Commissioner, 102 T.C. 632, 653
(1994).
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