IRCCourt RulingsDec 18, 2012
…deficiency are erroneous. See Rule 142(a)(1); Welch v. Helvering, 290 U.S.
111, 115 (1933). Section 7491(a) sometimes shifts the burden of proof to the
Commissioner, but that section does not apply here because we find that petitioners
failed to satisfy each requirement set forth in section 7491(a)(2)(A) and (B).20
Pet…
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. Section 2003(c)(1)(B) of the Employee Retirement Income Security Act of 1974 (88 Stat. 978) provides an election to pay an excise tax by certain persons involved prior to 1975 in prohibited transactions within the meaning of section 503 (b) or (g).
IRCCourt RulingsFeb 24, 2016
…nable requests for information. Taxpayers bear the
burden of proving that they have met the section 7491(a) requirements.3
Shifting of the burden of proof is relevant only in the rare event of an
evidentiary tie or a failure of proof.4 Because there is no evidentiary tie as to any
factual issues, we do not need to deci…
IRCFinal Rules (FR)Jun 24, 2011related by meaning
(f)
Penalties.
See section 6651 for failure to file an estate or trust income tax return or failure to pay the amount shown as tax on the return.
(g) Effective/applicability dates.
This section applies to applications for an automatic extension of time to file an estate or trust income tax return filed on or after Jun…
IRCCourt RulingsAug 9, 2016
ith the Secretary2 with regard to all reasonable requests for
information. Sec. 7491(a); see also Higbee v. Commissioner, 116 T.C. 438, 440441 (2001). Petitioner does not contend that section 7491(a)(1) should shift the burden
here, and the record establishes that he did not satisfy the section 7491(a)(2)
2 The term "S…
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
ements prescribed in Treasury regulations. Section 4082(f)(1) provides that the exemption in section 4082(a) generally does not apply to the LUST tax. Section 48.4082-1 and Notice 2005-80, 2005-2 C.B. 953, provide rules and conditions for the exemption provided by section 4082(a) to apply to the removal, entry, or sale…
IRCCourt RulingsAug 6, 1991related by meaning
f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…
IRCCourt RulingsJun 21, 2011
…erminations are incorrect. Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933). Under section 7491(a), however, the
burden of proof may shift to the Commissioner with respect to a
factual issue relevant to a taxpayer's liability for tax, but
only if the taxpayer produces credible evidence to support his
position,…
IRCCourt RulingsMay 9, 2002related by meaning
nts of sec. 7491(a), as
amended, so as to place the burden of proof on respondent with
respect to any factual issue relevant to ascertaining liability for the tax deficiency in issue. As to the accuracy-related
penalty, we find that respondent has satisfied his burden of
(continued...)
Petitioner timely filed his 1998 …
IRCCourt RulingsMay 19, 2011
…lement the information return with additional reasonable and
probative information. Second, section 7491(a) provides that the
burden of proof as to factual matters may shift to the
Commissioner under certain circumstances. Petitioner has not
alleged that sections 6201(d) or 7491(a) apply to this case. Nor
do we find th…
IRCCourt RulingsJul 13, 2010
…year s
.in issue and argue that the burden shou .ld .be, .shifted to
respondent pursuant to section 7491(a)(1) on those issues .
order for the burden to shift under section 7491(a)(1), i n
addition to introducing credible evidence on a disputed issue of
fact , a taxpayer must comply with the substantiation and
recordke…
IRCCourt RulingsDec 15, 2009
…in error .
See Rule 142(a) ; Welch v . Helverina , 290 U .S . 111, 115 (1933) .
Pursuant to section 7491(a), the burden of proof as to factual
matters shifts to the Commissioner under certain circumstances .
Petitioners have neither alleged that section 7491(a) applies nor
established their compliance with its requirem…
IRCCourt RulingsSep 17, 2009
…re legal issues not dependent on
burden of proof .
6 -
As applicable to the factual issues, section 7491(a ~ ; )
provides in relevant part . that the burden of proof shift's from
the taxpayer to the Commissioner if the "taxpayer introduces
credible evidence", has complied with the requirements t ;o ,
substantiate items…
IRCCourt RulingsApr 13, 2010
…in error .
See Rule 142(a) ; Welch v . Helvering , 290 U .S . 111, 115 (1933) .
Pursuant to section 7491(a), the burden of proof as to factual
matters shifts .to the Commissioner under certain circumstances .
Petitioners have neither alleged that section 7491(a) applies no r
.established their compliance with its requi…
IRCPrivate Letter RulingsDec 1, 2006related by meaning
c Oil Producing Co. v. United States
, 35 F. Supp. 766 (Ct.
Cl. 1940)). Further, an ov erpayment of tax can exist only if the amount remitted with the request for an extension of time to file exceeds the final tax liability shown on Form 706. Id.
Section 7422 authorizes a taxpayer to institute a civil action for refund…
167 T.C. No. 4 — Piton Holdings, LLC, David L. Hall, Partnership Representative, Petitioner(s) v. Commissioner IRCCourt RulingsJul 15, 2026related by meaning
curacy-related penalty on
underpayments .” In relevant part, section 6662(a) and (b) provides:
(a) Imposition of penalty. — If this section applies to any portion of an underpayment of tax required to be
shown on a return, there shall be added to the tax an
amount equal to 20 percent of the portion of the
underpayment …
Treas. Reg. § 54.6694-4(a) — Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural… IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. For rules relating to the extension of period of collection when a tax return preparer who prepared a return or claim for refund for tax under chapter 43 of subtitle D of the Internal Revenue Code pays 15 percent of a penalty for understatement of taxpayer's liability, and procedural matters relatin…
IRCCourt RulingsJul 26, 2007
…, 503 U .S . 79, 84 (1992) ; Welch v . Helvering , 290 U .S . 111, 115 (1933) . Pursuant to
section 7491(a), the burden of proof as to factual matters may
shift to the Commissioner under certain circumstances . We decide
this case without regard to the burden of proof . Accordingly, we
need not decide whether section 7…
IRCCourt RulingsOct 25, 2006
…
burden of proof because the facts are not in dispute, and the
issue is legal in nature . See sec . 7491(a) ; Rule 142(a) ; Higbee
v . Commissioner , 116 T .C . 438 (2001) . In addition, petitioner
does not argue that the burden of proof in this case should be
shifted to respondent under sec . 7491 . Furthermore, as we…
IRCCourt RulingsMay 22, 2008related by meaning
Internal Revenue Code .
Accordingly, petitioner is liable for the section 6662 penalty .
In 2002, petitioner received distributions from a retiremen t plan . Pursuant to section 72(t), a 10H-percent additional tax is
i
6 -
imposed upon such distributions unless the distributions meet the
requirements of one of the exce…