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that includes the calendar year. Sec. 7701(b)(3)(A); sec.
301.7701(b)-1(c)(1), Proced. & Admin. Regs. An individual is
treated as present in the United States on any day that such
individual is physically present in the United States at any time
during such day. Sec. 7701(b)(7)(A).
The record shows that petitioner was physically present in
the United States, working as a taxicab driver in Chicago, for
more than 183 days during 1992 and 1993. In fact, petitioner
offered no evidence that he was physically absent from the United
States at anytime after his arrival in 1986. Moreover,
petitioner never revealed what foreign country he claims as his
place of residency. We find that petitioner satisfies the
section 7701(b)(3) substantial presence test and therefore must
be treated as a United States resident for 1992 and 1993. We
hold that petitioner's net earnings from self-employment
constitute self-employment income. Accordingly, petitioner is
liable for the self-employment taxes as determined by respondent.
The fourth issue for decision is whether petitioner is
liable for the section 6662(a) accuracy-related penalty for
negligence. Respondent's determination of negligence is presumed
to be correct, and petitioner bears the burden of proving that
the penalty does not apply. Rule 142(a); Welch v. Helvering, 290
U.S. 111, 115 (1933); Bixby v. Commissioner, 58 T.C. 757, 791-792
(1972).
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