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school. During those years, petitioner owned an automobile, and
he, Ms. Diercks, and their three children sought medical treat-
ment as required. During the years at issue, rent paid on
petitioner's residence equaled at least $725 a month, and utili-
ties were paid at that residence. In an application to rent that
petitioner signed on March 13, 1989, petitioner indicated that
"current monthly income" was $3,000.
During 1988, 1989, 1990, and 1991, Ms. Diercks received
annual wages in the amounts of $2,725, $6,362, $12,748, and
$20,929, respectively.
Petitioner bears the burden of proving that respondent's
determinations in the notice of deficiency (notice) are errone-
ous. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Section 6001 requires all taxpayers to maintain sufficient
records to enable respondent to determine their correct tax lia-
bilities. In the absence of adequate books or records, "the com-
putation of taxable income shall be made under such method as, in
the opinion of the Secretary, does clearly reflect income." Sec.
446(b). The choice of method to be used in reconstructing income
lies with respondent. Estate of Rau v. Commissioner, 301 F.2d
51, 54 (9th Cir. 1962), affg. T.C. Memo. 1959-117; Schellenbarg
v. Commissioner, 31 T.C. 1269, 1277 (1959), affd. in part and
revd. in part on another issue 283 F.2d 871 (6th Cir. 1960).
In the notice, respondent used the Bureau of Labor Statis-
tics to reconstruct petitioner's income. This Court and other
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