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section 7491(a). See H. Conf. Rept. 105-599, at 239 (1998),
1998-3 C.B. 747, 993; S. Rept. 105-174, at 45 (1998), 1998-3 C.B.
537, 581. Petitioner does not contend that he meets the
requirements of section 7491(a), and the record shows that he did
not meet those requirements because he did not cooperate with
respondent. Thus, petitioner bears the burden of proof. See
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
3. Whether Petitioner’s Fifth Amendment Claims Affect the
Burden of Proof
Before trial, petitioner asserted Fifth Amendment rights
against self-incrimination. However, even if petitioner’s claim
were bona fide (which we need not decide), it would have no
effect on petitioner’s burden of proof. See United States v.
Rylander, 460 U.S. 752, 758 (1983); Petzoldt v. Commissioner, 92
T.C. 661, 684-685 (1989); Traficant v. Commissioner, 89 T.C. 501,
504 (1987), affd. 884 F.2d 258 (6th Cir. 1989).
B. Petitioner’s Income in 1998-2001
Petitioner has not shown that respondent’s determination of
his income for 1998-2001 is incorrect. We conclude that
petitioner received taxable income in 1998-2001 as determined by
respondent.
C. Whether Petitioner Is Liable for Self-Employment Tax
Respondent determined that petitioner is liable for self-
employment tax on his earnings from Eniva Corp. for 2000 and
2001.
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