5
of proof to the taxpayer and allegedly denies taxpayers their
right under the Seventh Amendment to a jury trial. Petitioner's
arguments have been consistently rejected by this Court and
others, and we have no persuasive reason to depart from the
analysis of these cases. E.g., Freytag v. Commissioner, 89 T.C.
849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501
U.S. 868 (1991); Swanson v. Commissioner, 65 T.C. 1180, 1182
(1976) ("a taxpayer is not entitled to a jury trial in the Tax
Court") (citing Cupp v. Commissioner, 65 T.C. 68 (1975), affd.
without published opinion 559 F.2d 1107 (3d Cir. 1977); Roberts
v. Commissioner, 62 T.C. 834, 838 (1974) (burden of proof); Dorl
v. Commissioner, 57 T.C. 720, 721-722 (1972), affd. per curiam
507 F.2d 406 (2d Cir. 1974); Burns, Stix Friedman & Co., Inc. v.
Commissioner, 57 T.C. 392 (1971) (the Tax Court is an Article I
Court and its exercise of jurisdiction does not violate Article
III)). Based on the reasoning of these cases, and in light of
petitioner's failure to present any credible evidence to the
contrary, we find petitioner's arguments devoid of any legal
merit. Accordingly, respondent's determinations are presumed
correct, and petitioner bears the burden of proving otherwise.
Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84
(1992).
All taxpayers are required to keep sufficient records to
enable respondent to determine their correct tax liability. Sec.
6001; Meneguzzo v. Commissioner, 43 T.C. 824, 831-832 (1965).
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