Bioff v. Commissioner
United States Board of Tax Appeals
PROCEDURE - DISMISSAL FOR FAILURE TO PAY FILING FEE WHERE COMMISSIONER HAS DETERMINED A FRAUD PENALTY. - The petitioner, after due notice, has failed to pay the filing fee required by the Board's rules and authorized by law.
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PROCEDURE - DISMISSAL FOR FAILURE TO PAY FILING FEE WHERE COMMISSIONER HAS DETERMINED A FRAUD PENALTY. - The petitioner, after due notice, has failed to pay the filing fee required by the Board's rules and authorized by law. Held, that section 1112 of the Internal Revenue Code, imposing a burden of proof upon the Commissioner under certain circumstances, does not apply, since this has not become a proceeding involving the issue of fraud; held, further, the Board has authority under section 1117(d), in dismissing the proceeding, to specify in its order that there is a deficiency, and also an…
1Opinion of the Court
OPINION.
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The Commissioner sent the petitioner a notice of deficiency advising of the determination of a deficiency in income tax of $9,200.56 and an addition to the tax of $4,600.28 for the calendar year 1988. The addition to the tax was the 50 percent for fraud provided in section 293 (b) of the Revenue Act of 1938. The petitioner transmitted to the Board a petition designed to contest the correctness of the Commissioner’s determination both as to the deficiency and as to the addition. He did not pay the fee of $10 required for filing the petition. The Board issued an order on the…
2Cited by7 opinions
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Frazier v. CommissionerUnited States Tax Court · 1988
- Bioff v. CommissionerUnited States Board of Tax Appeals · 1942
- Downer v. CommissionerUnited States Tax Court · 1945
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
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