Hynes, Jr. v. Commissioner of IRS ( 2016 )

Not for Publication in West's Federal Reporter
United States Court of Appeals
For the First Circuit
No. 16-1336
JOHN J. HYNES, JR. & EILEEN J. HYNES,
Petitioners, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent, Appellee.
APPEAL FROM THE DECISION OF
THE UNITED STATES TAX COURT
Before
Lynch, Lipez, and Barron,
Circuit Judges.
Timothy J. Burke for appellants.
Sherra Wong, Attorney, Tax Division, with whom Bruce R.
Ellisen, Attorney, Tax Division, and Caroline D. Ciraolo,
Principal Deputy Assistant Attorney General, Department of
Justice, were on brief, for appellee.
December 7, 2016
Per Curiam. Appellants John J. Hynes, Jr. and Eileen J.
Hynes appeal an adverse United States Tax Court decision. After
oral argument and a careful review of the record and briefs, we
summarily affirm the judgment of the Tax Court. See 1st Cir.
R. 27.0(c). In doing so, we specifically note that the Tax Court
correctly placed on appellants the burden of proving that they had
not in fact received the income reported on their tax returns, and
that the court did not err in finding that appellants had failed
to meet this burden. See Cavallaro v. Comm'r, 2016 WL 6820367,
at *3 (1st Cir. Nov. 18, 2016); United States v. Rexach, 482
F.2d 10, 16 (1st Cir. 1973). Similarly, we note that the Tax Court
did not err in finding that appellants were liable for the
accuracy-related penalties imposed by the Internal Revenue
Service. See I.R.C. § 6662.
Affirmed.
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