El v. Commissioner
United States Tax Court
R determined a deficiency in P's Federal income tax and additions to tax under I.R.C. sec. 6651(a)(1) and (2). Included in R's deficiency determination is additional tax under I.R.C. sec. 72(t). We have not previously decided whether, under I.R.C. sec. 7491(c), the Commissioner bears the burden of production with respect to the additional tax under I.R.C. sec. 72(t). See Milner v. Commissioner, T.C. Memo 2004-111, 87 T.C.M.
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R determined a deficiency in P's Federal income tax and additions to tax under I.R.C. sec. 6651(a)(1) and (2). Included in R's deficiency determination is additional tax under I.R.C. sec. 72(t). We have not previously decided whether, under I.R.C. sec. 7491(c), the Commissioner bears the burden of production with respect to the additional tax under I.R.C. sec. 72(t). See Milner v. Commissioner, T.C. Memo 2004-111, 87 T.C.M. (CCH) 1287, 1288 n.2 (2004). Held: P was required to file a return for 2009. Held, further, P failed to report wage income. Held, further, P failed to report a deemed…
1Opinion of the Court
OPINION
Marvel, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax of $6,436 and additions to tax under section 6651(a)(1) and (2) of $950 and $485, respectively, for 2009. The issues for decision are: (1) whether petitioner had an obligation to file a 2009 return; (2) whether petitioner failed to report $48,001 of wage income; (3) whether petitioner failed to report a deemed taxable distribution of $2,802 from his retirement account; (4) if so, whether petitioner is liable for the additional tax under section 72(t) on the deemed taxable distribution; (5) whether…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
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- United States v. BoyleSupreme Court of the United States · 1985
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Wheeler v. CommissionerCourt of Appeals for the Tenth Circuit · 2008
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