TAX COURT OPINION

Case: Debra E. Gonzales
Docket Number: 21772-06
Judge: Colvin
Opinion Type: bench
Filed: 04/16/2008
Pages: 4

UNITED STATES TAX COURT Washington , D. C. 20217 W4 CORDE D DEBRA E . GONZALES , Petitioner } V . Docket No . 21772-0 6 COMMISSIONER OF INTERNAL REVENUE, Respondent . STAT . FILE S O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is 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, a decision will be entered for respondent . C (Signed) Thomas B . Wells Judge Dated : Washington, D . C . April 16, 2008 SERVED APR 17 20 2 1 Bench Opinion by Judge Thomas B . Wells 2 March 19, 200 8 3 Gonzales v . Commissioner Docket No . 21772-06 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 Debra E . Gonzales , 11 Petitioner, versus Commissioner of Internal Revenue, 12 Respondent, docket number 21772-06 . This benc h 13 opinion is made pursuant to the authority granted by 14 Section-449 (d) and Rule 152 . tr i -Std 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 against 20 Petitioner for her 2003 taxable year in the amount of 21 $17,492 and additions to tax under 6651(a)(I)in th e low 22 amount of $3,935 .70 ; Section 6651(a)(2) in the amount 23 of $2,186 .50 ; and Section 6654(a) in the amount o f 24 $451 .32 . 25 Some of the facts have been established by Heritage Reporting Corporatio n (202) 628-4888 3 1 admissions pursuant to Rule 90 . We incorporate i n 2 this bench opinion the facts so admitted . At the time 3 the petition was filed, Petitioner was a resident o f 4 Hephzibah, Georgia . In general, Respondent' s 5 determinations are entitled to a presumption of 6 correctness, and Petitioner bears the burden o f 7 rebutting that presumption by a preponderance of the 8 evidence -- Welch v . Helvering , 290 U .S . 111 (1933) ; 9 Rule 142(a) -- unless Petitioner meets the 10 requirements of Section 7491(a) . Petitioner has not 11 met the requirements of Section 7491(a), an d 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 her 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 :50 p .m ., the bench opinion 12 in the above-entitled matter was concluded . ) 13 14 15 16 17 18 / / 19 20 21 22 23 24 25 Heritage Reporting Corporation (202) 628-4888