Laurel Ann Curtis - Page 6

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               available, including information provided by the payers                
               of rental income and/or third party recordkeepers.                     
          Moreover, in petitioner’s brief, she states:  “The alleged                  
          deficiency notices admit petitioner’s only source of income was             
          in the form of real estate rents including rents from property              
          not owned or otherwise controlled by petitioner.”  (Emphasis                
               Further, from petitioner’s testimony, we deduce that the               
          essential point of petitioner’s disagreement with respondent over           
          the real estate income concerns whether petitioner still owns the           
          real property in question.  Petitioner testified:                           
                    In our meeting [petitioner with respondent’s                      
               counsel] I pointed out that they [the IRS] were                        
               attributing real estate rents from property that I’ve                  
               not owned, controlled or had any interest, no financial                
               interest in whatsoever, for at least a decade.  * * *                  
               Thus, we shall determine whether petitioner has proven that            
          she no longer owns the real estate in question.                             
               B.  Burden Of Proof                                                    
               The general rule is that the burden of proof is upon                   
          petitioner, Rule 142(a), which she must carry by a preponderance            
          of the evidence, e.g., Schaffer v. Commissioner, 779 F.2d 849,              
          858 (2d Cir. 1985), affg. in part and remanding Mandina v.                  
          Commissioner, T.C. Memo. 1982-34.  This case involves unreported            
          income, however, and it is likely that any appeal will lie to the           
          Court of Appeals for the Ninth Circuit.  Under Weimerskirch v.              
          Commissioner, 596 F.2d 358 (9th Cir. 1979), revg. 67 T.C. 672               

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