-10-
Petitioner transferred $2,200 by wire from savings account
#1 on September 15, to his father in Jordan. On November 30, he
transferred $15,000, and on December 28, $16,000, from his
checking account to an account in his name at the Cairo Bank in
Amman, Jordan.
Between April 16 and December 28, 1993, petitioner's bank,
Wachovia, filed nine Currency Transaction Reports (Form 4789)
detailing his cash transactions. In the identification section
of the form, Wachovia reported petitioner's occupation as "Cook
at Local Restaurant".
OPINION
Issue 1. Whether Respondent's Notice of Deficiency Was Arbitrary
Respondent determined that petitioner has a deficiency of
$5,957 for 1991, $24,457 for 1992, and $28,416 for 1993. These
deficiencies are based on income in the amounts of $24,592,
$74,634, and $86,464 for 1991, 1992, and 1993, respectively.
Petitioner asserts that because the Commissioner did not produce
evidence linking him to an income-producing activity, the
Commissioner was arbitrary and erroneous in her determination so
that she bears the burden of proof. Petitioner cites Portillo v.
Commissioner, 932 F.2d 1128 (5th Cir. 1991), affg. in part and
revg. in part T.C. Memo. 1990-68, and Senter v. Commissioner,
T.C. Memo. 1995-311, in support of his position. As discussed
below, petitioner's reliance on these cases is misplaced. We
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