TAX COURT OPINION

Case: John B. Rice
Docket Number: 21701-06
Judge: Colvin
Opinion Type: bench
Filed: 04/04/2008
Pages: 4

UNITED STATES TAX COURT Washington , D. C. 2021 7 JOHN B . RICE, Petitioner v . ) Docket No . 21701-0 6 COMMISSIONER OF INTERNAL REVENUE, Respondent . O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial of the above case before Judge Thomas B . Wells at Columbia, South Carolina, on March 19, 2008, containing his oral findings of fact and opinion rendered at the conclusion of trial . In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed) Thomas B . Wells Judg e Dated : Washington, D . C . April 4, 2008 SERVED APR 16 2008 2 1 Bench Opinion by Judge Thomas B . Wells 2 March 19, 200 8 3 Rice v . Commissioner Docket No . 21701-06 4 THE COURT : The Court has decided to render 5 oral findings of fact and opinion in this case and the 6 following represents the Court's oral findings of fact 7 and opinion . The oral findings of fact and opinio n 8 shall not be relied upon as precedent in any other 9 case . 10 This is the case of John B . Rice , 11 Petitioner, versus Commissioner of Internal Revenue, 12 Respondent, docket number 21701-06 . This benc h 13 opinion is made pursuant to the authority granted by 14 Section 7459(d) and Rule 152 . 15 All section references are to the Internal 16 Revenue Code as in effect for the year in issue, and 17 all rule references are to the Tax Court Rules o f 18 Practice and Procedure . 19 Respondent determined a deficiency agains t 20 Petitioner for his 200' taxable year in the amount o f 4 21 $6,844 and additions to tax under 6651(a)(1) in the 22 amount of $1,539 .90 ; Section 6651(a)(2) in the amount 23 of $479 .08 ; and Section 6654(a) in the amount o f 24 $198 .67 . 25 The facts have been deemed established by Heritage Reporting Corporatio n (202) 628-4888 3 1 order of this Court pursuant to Rule 91(f) . W e 2 incorporate in this bench opinion the facts so deemed 3 established . At the time the petition was filed , 4 Petitioner was a resident of Hogansville, Georgia . In 5 general, Respondent's determinations are entitled to a 6 presumption of correctness, and Petitioner bears th e 7 burden of rebutting that presumption by a 8 preponderance of the evidence -- Welch v . Helvering , 9 290 U .S . 111 (1933) ; Rule 142(a) -- unless Petitioner 10 meets the requirements of Section 7491(a) . Petitioner 11 has not met the requirements of Section 7491(a), and 12 therefore, the burden of proof remains on Petitioner . 13 In the instant case, Petitioner has offered 14 no credible evidence that shows that Respondent' s 15 determinations are incorrect and has advanced n o 16 arguments having any merit . Accordingly, we find the 17 Petitioner has failed to carry his burden of proof . 18 Consequently, we sustain Respondent's determinations 19 of tax in full . 20 As to the additions to tax, Petitioner bears 21 the burden of proof . Rule 142(a) . Under Sectio n 22 7491(c), Respondent must produce evidence that it is 23 appropriate to impose a penalty . However, Petitioner 24 bears the burden of proof . Higbee v . Commissioner , 25 116 T .C . 438, 446 (2001) . Heritage Reporting Corporation (202) 628-4888 4 1 The record shows that Respondent has met his 2 burden of production under Section 7491(c) . 3 Petitioner did not testify and failed to offer any 4 credible evidence on this issue . Consequently, we 5 sustain Respondent on the additions to tax in the 6 amounts determined by Respondent . 7 To reflect the foregoing, decision will be 8 entered for Respondent . The foregoing represents the 9 Court's oral findings of fact and opinion in thi s 10 case . This concludes this case . Thank you . 11 (Whereupon, at 1 :46 p .m ., the bench opinion 12 in the above-entitled matter was concluded . ) 13 // 14 // 1 5 16 // 17 // 18 // 19 // 20 // 2 1 22 // 23 // 2 4 25 // Heritage Reporting Corporation (202) 628-4888