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burden of proof on petitioner). Respondent's concessions on one
or more issues do not destroy the presumption of correctness, nor
do they shift the burden of proof on issues remaining in dispute.
United States Holding Co. v. Commissioner, 44 T.C. 323, 328
(1965); see also Mensik v. Commissioner, 37 T.C. 703, 725 (1962),
affd. 328 F.2d 147 (7th Cir. 1964); Gobins v. Commissioner, 18
T.C. 1159, 1168-1169 (1952), affd. 217 F.2d 952 (9th Cir. 1954)
(concessions by the Commissioner in an unexplained bank deposit
case did not destroy the presumption of correctness of the
deficiency, nor did it shift the burden of proof to the
Commissioner).
Ordinarily, the presumption of correctness does not allow
"looking behind the notice of deficiency to examine the evidence
used by the Commissioner". Petzoldt v. Commissioner, supra at
687-688 (citing Weimerskirch v. Commissioner, 596 F.2d 358 (9th
Cir. 1979), revg. 67 T.C. 672 (1977)). However, for cases
involving illegal activity as the source of income, the Court of
Appeals for the Eleventh Circuit has adopted the Weimerskirch
doctrine, which requires both an evidentiary linkage of illegal
income-producing activity with the deficiency determination,
Blohm v. Commissioner, 994 F.2d 1542, 1549 (11th Cir. 1993),
affg. T.C. Memo. 1991-636 (citing Weimerskirch v. Commissioner,
supra at 362), and records to substantiate the IRS
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