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the Commissioner has determined a deficiency and specify the year
and amount. Abrams v. Commissioner, 84 T.C. 1308, 1310 (1985),
affd. sub nom. Alford v. Commissioner, 800 F.2d 987, 988 (10th
Cir. 1986) (also affd. by six additional circuits); Mayerson v.
Commissioner, 47 T.C. 340, 348-349 (1966).
The notice of deficiency adequately described the basis for
respondent's determination as excessive ordinary and necessary
business expense deductions. It fairly advised petitioner that a
deficiency was determined. It specified the year as 1990, and it
contained a comprehensive list of amounts by category (13 in all)
that are identical to petitioner's Schedule C categories. See
Hustead v. Commissioner, T.C. Memo. 1994-374, affd. without
published opinion 61 F.3d 895 (3d Cir. 1995) (notice of
deficiency clearly served to advise the taxpayers which of their
claimed deductions had been disallowed); Burnside v.
Commissioner, T.C. Memo. 1994-308 (notice of deficiency which
specified the years, amount of deficiencies, and additions to tax
complied with section 7522(a) and (b)(1)).
Petitioner attempts to shift the burden of proof to
respondent under Rule 142(a) by arguing that respondent first
raised the "duplication" grounds at trial. That is not so.
Respondent's counsel stated that she made several attempts prior
to trial to communicate precisely this point to petitioner.
Furthermore, respondent's Trial Memorandum, filed May 25, 1995,
explained that certain expenses were duplicated. Petitioner had
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