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petitioner concedes that the burden of proof normally rests with
the taxpayer. See Rule 142(a). Petitioner argues, however:
This presumption of correctness does not apply and the
burden of proof shifts to respondent where there is a
showing by a petitioner that the determination of the
deficiency set forth in the notice of deficiency was
arbitrarily made.
With respect to respondent's notice of deficiency for 1987,
petitioner claims: "Respondent lost petitioner's 1987 tax return
and calculated the 1987 notice of deficiency arbitrarily without
knowledge of the actual income reported or taxes paid by
petitioner in 1987."
Petitioner claims that respondent's notice of deficiency is
arbitrary and therefore should not be afforded the usual
presumption of correctness. In addressing that contention, we
note that the courts generally will not look behind the
Commissioner's determination, even if it is based on hearsay or
other evidence inadmissible at trial. Anastasato v.
Commissioner, 794 F.2d 884, 886-887 (3d Cir. 1986), vacating T.C.
Memo. 1985-101; Dellacroce v. Commissioner, 83 T.C. 269, 280
(1984); Suarez v. Commissioner, 58 T.C. 792, 813 (1972).
However, where the notice of deficiency is shown to be arbitrary,
that is sufficient to find for the taxpayer unless respondent
adequately cures such arbitrariness. Helvering v. Taylor, 293
U.S. 507 (1935). Consequently, under the Rule in Golsen v.
Commissioner, 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir.
1971), in cases appealable to the Court of Appeals for the Third
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