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B. Respondent’s Deficiency Determinations
If, in a court proceeding, a taxpayer introduces credible
evidence with respect to a relevant factual issue, the
Commissioner has the burden of proof with respect to that issue,
provided the taxpayer meets certain requirements. Sec.
7491(a)(1) and (2)(B); see Rule 142(a)(2).4 In the instant
proceeding, petitioner introduced no evidence--much less credible
evidence--to support his case. Accordingly, for this reason if
for no other, section 7491 does not shift to respondent the
burden of proof with respect to the deficiency determinations
contained in the notice of deficiency.
Absent the application of section 7491, respondent’s
determinations in the notice of deficiency are generally presumed
correct. Rule 142(a)(1); Welch v. Helvering, 290 U.S. 111, 115
(1933); Traficant v. Commissioner, 884 F.2d 258, 263 (6th Cir.
1989), affg. 89 T.C. 501 (1987). As a general rule, we do not
look behind the notice of deficiency to determine or examine the
evidence the Commissioner used. Pasternak v. Commissioner, 990
F.2d 893, 898 (6th Cir. 1993), affg. Donahue v. Commissioner,
4 References to sec. 7491 are to that section as added to
the Internal Revenue Code by the Internal Revenue Service
Restructuring & Reform Act of 1998 (RRA), Pub. L. 105-206, sec.
3001, 112 Stat. 726-727. Sec. 7491 is effective with respect to
court proceedings arising in connection with examinations
commencing after July 22, 1998. RRA sec. 3001(c), 112 Stat. 727.
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