Ates v. Commissioner

MEMORANDUM OPINION

FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

Petitioners, Leroy D. and Mildred F. Ates, who were legal residents of Abilene, Texas, when they filed their petition, filed income tax returns for 1976 and 1977 reporting taxable income and claiming deductions. In the notice of deficiency issued to petitioners, respondent disallowed the claimed*735 deductions on the ground that petitioners had failed to substantiate them and computed the deficiencies by allowing petitioners a standard deduction. At the trial Mildred F. Ates did not appear.

Leroy D. Ates (hereinafter petitioner) appeared but declined to offer any evidence to substantiate the claimed deductions unless and until he was assured that nothing in his testimony or records would be used for the purpose of prosecuting a criminal case against him. He stated, "I do maintain these records but I am not going to subject these records to people who may use them against me in a criminal case. * * *" Respondent's counsel advised that the her knowledge no criminal case against petitioner was contemplated, but that assurance was not acceptable to him.

The self-incrimination provisions of the Fifth Amendment of the Constitution do not relieve petitioner of the duty to substantiate the deductions claimed on his returns so that his civil tax liability can be determined. See sec. 6001, 7602; cf. Figueiredo v. Commissioner,54 T.C. 1508, 1511-1513 (1970). In the absence of any evidence to show that the determinations in the notice of deficiency are erroneous, *736

Decision will be entered for the respondent.