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whether petitioner's correct filing status for the taxable year
1989 was "single" or "married filing separate".
As a preliminary matter, however, we must determine which party
bears the burden of proof on this issue.
Generally, the burden of proof is on the taxpayer. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Respondent
bears the burden of proof, however, with respect to "any new
matter, increases in deficiency, and affirmative defenses,
pleaded in the answer". Rule 142(a). An assertion in an amended
answer is treated as a new matter when it either increases the
original deficiency or requires the presentation of different
evidence. Wayne Bolt & Nut Co. v. Commissioner, 93 T.C. 500, 507
(1989); Achiro v. Commissioner, 77 T.C. 881, 890 (1981). The
assertion of a new theory that merely clarifies or develops the
original determination is not a new matter in respect of which
respondent bears the burden of proof. Wayne Bolt & Nut Co. v.
Commissioner, supra; Achiro v. Commissioner, supra; Estate of
Jayne v. Commissioner, 61 T.C. 744, 748-749 (1974).
In her notice of deficiency, respondent determined a
deficiency in petitioner's income tax of $40,012 and an accuracy-
related penalty of $7,949. On April 6, 1994, respondent filed a
Motion for Leave to File an Amendment to Answer, which this Court
granted. In her amended answer, respondent asserted a deficiency
in petitioner's income tax of $42,583 and an addition to tax of
$8,463 based on respondent's revised determination that
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