
Since the taxpayer failed to assign error in his petition that the income was not his, the income was proven to be the taxpayers. Under Rule 90(c), that means all matters were deemed admitted. The IRS requested the taxpayer respond to admissions of 1) having received the income, 2) having failed to file a return, 3) provide documents for any deductions, credits, and exemptions he would be entitled, and 4) show anything that he is not liable for any penalties. I would like to file my own return for 2012." "I had a hard drive failure and lost data. The taxpayer filed in Tax Court challenging the SFR on the grounds of, The IRS properly filed an SFR for the taxpayer, which allowed the standard deduction and one personal exemption. Barrion did not file his 2012 tax return.

Looking for a prior year form? Click on the appropriate link above for the Archived forms.There was an interesting Tax Court case, Barrion v.

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