Barker v. Commissioner of Internal Revenue, No. 19-11994 (11th Cir. 2021)Annotate this Case
The Eleventh Circuit affirmed the Tax Court's decision upholding the Commissioner's determination that petitioner owes an income tax deficiency for 2011. The court concluded that the Tax Court did not clearly err in finding that petitioner failed to substantiate his claimed net operating loss (NOL) deduction in 2011. The court also concluded that the Tax Court did not abuse its discretion by overruling petitioner's objections to the Commissioner's deficiency computations under Rule 155, which included the income, but not the deductions, from petitioner's late-filed 2011 tax return. Finally, the court could not say that the Tax Court abused its discretion in refusing to reopen the case to litigate an issue that petitioner never attempted to raise.