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develops respondent's original determination without
requiring the presentation of different evidence, being
inconsistent with respondent's original determination,
or increasing the amount of the deficiency. Achiro v.
Commissioner, 77 T.C. 881, 889-891 (1981).
The notices of deficiency herein provide in pertinent part:
The payments you made to nonresident aliens in the
amounts shown are subject to the withholding rate
provided by section 1441(a) of the Internal Revenue
Code. Since you did not withhold the tax, and did not
establish that the recipient of the payments paid the
United States tax, you are liable for the tax that
should have been withheld. * * *
We think that section 1441, which imposes the withholding
tax on nonresident alien individuals and foreign partnerships,
was cited only for the rate of tax applied by respondent.
Respondent cited no section for the source of the deficiencies,
nor, indeed, was respondent required to do so. Jarvis v.
Commissioner, 78 T.C. 646, 655-656 (1982). The language of the
notices did not, directly or by necessary inference, exclude a
claim under section 1442, which imposes the withholding tax on
foreign corporations and upon which respondent proceeds herein.
Moreover, section 1442 makes reference to and incorporates
section 1441 so that reference to section 1441 is entirely
appropriate in a proceeding under section 1442. See Central de
Gas de Chihuahua, S.A. v. Commissioner, 102 T.C. 515, 517 (1994).
Beyond this, the very elements of section 1442 upon which
petitioner relies to shift to respondent the burden of proof,
i.e., the burden of proving that SDI Bermuda was not engaged in
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