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On brief, petitioner asserts that respondent has not carried
the burden of proving the accuracy of the disputed Form 1099.
For support, he cites section 6201(d), which provides:
(d) Required Reasonable Verification of
Information Returns.--In any court proceeding, if a
taxpayer asserts a reasonable dispute with respect to
any item of income reported on an information return
filed with the Secretary * * * by a third party and the
taxpayer has fully cooperated with the Secretary
(including providing, within a reasonable period of
time, access to and inspection of all witnesses,
information, and documents within the control of the
taxpayer as reasonably requested by the Secretary), the
Secretary shall have the burden of producing reasonable
and probative information concerning such deficiency in
addition to such information return.
Petitioner claims that he has fully cooperated with respondent by
granting access to all records and information for the tax years
in question and therefore urges that respondent has failed to
carry the burden of proving the accuracy of the disputed Form
1099.
The notice of deficiency in this case is dated September 29,
1995. The petition is dated December 6, 1995. Section 6201(d),
amended by sec. 602, Taxpayer Bill of Rights II, Pub. L. 104-168,
110 Stat. 1452, 1463 (1996), is effective as of July 30, 1996.
The trial was held on October 21, 1996. Assuming arguendo that
section 6201(d) is applicable in this case, it provides that if
the taxpayer, in a court proceeding, asserts a reasonable dispute
with respect to income reported on an information return, and
fully cooperates with respondent, then respondent shall have the
burden of producing reasonable and probative information in
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