Gary L. Carnahan - Page 5

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               At the hearing on respondent's motion, petitioner admitted             
          that during 1991 he received payments in the following amounts              
          from the persons indicated in return for labor he performed:                
                       Payor                     Amount Paid                         
                    Milton Sharp                  $7,795.00                           
                    Transwestern                  894.73                              
                    Codega & Fricke               3,479.00                            
                    MHM, Inc.                     15,790.29                           
                    Redco                          15,444.03                          
                                             43,403.05                                
          Petitioner also admitted at that hearing that he did not file a             
          Federal income tax return for 1991.                                         
               Petitioner bears the burden of proving that respondent's               
          determinations in the notice are erroneous.  Rule 142(a); Welch             
          v. Helvering, 290 U.S. 111, 115 (1933).  Respondent's concession            
          of an error in the notice relating to the incorrect Form 1099               
          issued by Codega & Fricke in the amount of $6,791.10 does not               
          shift that burden to respondent.                                            
               Petitioner refused to enter into a stipulation of facts or             
          to present any evidence at trial.  Except for the error alleged             
          in petitioner's amended petition relating to the incorrect Form             
          1099 issued to petitioner by Codega & Frick, the arguments he               
          advanced in his amended petition are tax protester type arguments           
          that have been repeatedly rejected by this Court and other                  
          courts.  We so found in the Order dated January 12, 1995, that we           
          issued with respect to respondent's motion.  Nonetheless, in                







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