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61. T.C. Memo. 2020-152 — Brett John Ball v. Commissioner
    IRCCourt RulingsNov 10, 2020
    …ity of any individual for penalties and additions to tax. See Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001). - 12 - [*12] "In order to meet the burden of production under section 7491(c), the Commissioner need only make a prima facie case that imposition of the penalty or addition to tax is appropriate." Almquis…
62. T.C. Summary Opinion 2003-83 — Manuel Francisco Palomo & Jane Lyon Potter v. Commissioner
    IRCCourt RulingsJun 24, 2003related by meaning
    tract unless such amounts are specifically excluded from gross income under other provisions of chapter 1 of the Code. The burden is on petitioners to demonstrate that the payments in question fall into a specific statutory exclusion. See Commissioner v. Glenshaw Glass Co. , 348 U.S. at 429-431. Under section 72(t), a …
63. T.C. Memo. 2017-139 — Louelia Salomon Frias & Mervyngil Salomon v. Commissioner
    IRCCourt RulingsJul 11, 2017
    …that it is appropriate to impose the penalty. See sec. 7491(c); Higbee v. Commissioner, 116 T.C. at 446-447. Once the Commissioner meets his burden of production, the taxpayer must come forward with persuasive evidence that the Commissioner's determination is incorrect or that the taxpayer had reasonable cause or subst…
64. T.C. Memo. 2016-215 — Glen A. Blair v. Commissioner
    IRCCourt RulingsNov 23, 2016
    …. Commissioner, 114 T.C. 259, 265 (2000). ¹°See sec. 7491(c); Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001). "Sec. 6651(a)(1); Higbee v. Commissioner, 116 T.C. at 446-447. - 8 - [*8] income greater than the exemption amount. He is required to file a return.¹² He did not raise any other defenses. Accordingly, Mr.…
65. 134 T.C. No. 6 — Karl L. & Deborah Matthies v. Commissioner
    IRCCourt RulingsFeb 22, 2010related by meaning
    inal reserve value was purportedly only $305,866 .74 in the light of their representation that Hartford Life maintained a reserve of $1,035,030 . 23 - patently improper ." Sec . 1 .6662-3(b)(3), Income Tax Regs . This standard is satisfied if the return position is reasonably . based on various types of enumerated auth…
66. T.C. Summary Opinion 2016-52 — Bruce W. Peterson & Lisa A. Peterson v. Commissioner
    IRCCourt RulingsSep 1, 2016
    …oner bears the burden of production with regard to penalties. Higbee v. Commissioner, 116 T.C. 438, 446 (2001). Once the Commissioner has met the burden of production, the taxpayer has the burden of proving that the penalties are 9Petitioner's annuity contract was a qualified individual retirement annuity under sec. 40…
67. T.C. Memo. 1998-42 — William C. Reichenbach v. Commissioner
    IRCCourt RulingsFeb 4, 1998related by meaning
    ng warned by the Court and after having received notice from the Court in a prior case. 6 On the basis of the record, we conclude that the proceedings herein were instituted primarily for delay and that petitioner's position is both frivolous and groundless. Accordingly, we exercise our discretion and award a penalty t…
68. U.S. Tax Court — Shannon B. & Rita L. Byrd v. Commissioner
    IRCCourt RulingsJun 29, 2010
    …ffect, reflect the cost o f nothing in the record suggests otherwise . That being so, the . Section 446(b) allows respondent . to recompute petitioners ' $34,359 .86,, and $18,778 .53, . respectively . B Understatements of Incom e C cost of goods . .,sold for, 2002, 2003, and 2,004 should be $4,748 , goods sold for eac…
69. T.C. Memo. 2017-3 — Candace Elaine v. Commissioner
    IRCCourt RulingsJan 3, 2017
    is appropriate. See sec. 7491(c); Higbee v. Commissioner, 116 T.C. 438, 446 (2001). Once the Commissioner meets his burden of production, the taxpayer bears the burden of proving, through persuasive evidence, that the Commissioner's penalty determination is incorrect. See Rule 142(a); Welch v. Helvering, 290 U.S. 111, …
70. 29 T.C. 642 — Zarkin v. United States
    IRCCourt RulingsJan 13, 1958related by meaning
    This subsection shall be applicable to all contracts and subcontracts, to the extent of amounts received or accrued thereunder in any fiscal year ending after June 30, 1943, whether such contracts or subcontracts were made on, prior to, or after the date of the enactment of the Revenue Act of 1943, and whether or not s…
71. 141 T.C. No. 19 — Andrew Wayne Roberts v. Commissioner
    IRCCourt RulingsDec 30, 2013
    …icating that it is appropriate to impose the relevant penalty." Higbee v. Commissioner, 116 T.C. at 446. Once the Commissioner meets his burden of production, the taxpayer must come forward with persuasive evidence that the Commissioner's determination is incorrect or that the taxpayer had reasonable cause or substanti…
72. 91 T.C. 769; 91 T.C. No. 49 — Estate of Christmas v. Commissioner
    IRCCourt RulingsOct 6, 1988related by meaning
    n of the transitional rule and denial of the unlimited marital deduction is, therefore, consistent with, and does not frustrate, congressional intent. Because we have concluded that the marital deduction provision in decedent’s will is a marital deduction formula to which section 403(e)(3) of ERTA applies, the marital …
73. 145 T.C. No. 1 — John A. Tomassetti & Cathy C. Tomassetti v. Commissioner
    IRCCourt RulingsJul 13, 2015
    …either or both penalties in these cases. See sec. 7491(c); Higbee v. Commissioner, 116 T.C. at 438, 446-447 (2001). Once the Commissioner meets his burden of production, the taxpayer must come forward with persuasive evidence that the Commissioner's determination is incorrect or that the taxpayer had reasonable cause o…
74. T.D. 9237 — Final regulations under section 401 of the Code provide guidance concerning the requirements for designated Roth contributions under qualified cash or deferred…
    IRCTreasury DecisionsFeb 6, 2006related by meaning
    d employment taxes is considered de minimis. A public hearing on the proposed regulations is scheduled for April 26, 2006. REG-148568-04 REG-148568-04 Final, temporary, and proposed regulations under section 6011 of the Code relate to the time for employers to file returns and make deposits under the Federal Insurance …
75. T.C. Summary Opinion 2012-103 — Gary Wayne Doolittle v. Commissioner
    IRCCourt RulingsOct 25, 2012
    …ability of any individual for penalties and additions to tax. Higbee v. Commissioner, 116 T.C. 438, 446 (2001); Trowbridge v. Commissioner, T.C..Memo. 2003-164, aff'd, 378 F.3d 432 (-5th Cir. 2004). In order to meet the burden of production urider section 7491(c), the Commissioner need only make a prima facie case that…
76. T.C. Memo. 2006-106 — Susan F. Mostafa v. Commissioner
    IRCCourt RulingsMay 15, 2006
    …e taxpayer's liability for the addition to tax. Sec. 7491(c); Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001). To meet his burden of production, the Cómmissioner must come forward with sufficient evidence indicating that it is appropriate to impose the addition to tax. Higbee v. Commissioner, supra at 446-447.
77. 69 T.C. 97 — Feroleto Steel Co. v. Commissioner
    IRCCourt RulingsOct 25, 1977related by meaning
    Scott, Judge Respondent determined the following deficiencies in petitioners’ Federal income taxes: Tax year Petitioner ended Deficiency Feroleto Steel Co., Inc. 9/30/70 $2,600.21 9/30/71 1,430.88 Frank and Helen M. Feroleto.12/31/69 84,368.01 12/31/70 11,069.12 12/31/71 4,756.88 Francis V., Jr., and Eleanor Feroleto.1…
78. T.C. Summary Opinion 2005-108 — Magellean Askew, Jr. v. Commissioner
    IRCCourt RulingsAug 1, 2005
    …ating that it is appropriate to impose the relevant penalty. Higbee v. Commissioner , 116 T.C. 438, 446 - 16 - (2001). Once the Commissioner meets the burden of production, the taxpayer must come forward with persuasive evidence that the Commissioner’s determination is incorrect. Id. The taxpayer, however, bears the bu…
79. T.C. Memo. 1996-365 — Timothy W. & Suzanne M. Coffield v. Commissioner
    IRCCourt RulingsAug 8, 1996related by meaning
    to the Internal Revenue Code by section 302 of the Taxpayer Bill of Rights 2, Pub. L. 104-168, authorizes this Court to review the Secretary's failure to abate interest with respect to requests for abatement after July 30, 1996. Because this case does not involve a request for abatement after July 30, 1996, we lack jur…
80. T.C. Memo. 1996-446 — Kay A. Clawson v. Commissioner
    IRCCourt RulingsSep 30, 1996
    T.C. Memo. 1996-446 UNITED STATES TAX COURT KAY A. CLAWSON, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15334-95. Filed September 30, 1996. James S. Nowak , for petitioner. Katherine Lee Wambsgans , for respondent. MEMORANDUM OPINION KÖRNER, Judge : Respondent determined a deficiency in petit…