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has provided predicate evidence, corroborated by petitioner's own
testimony, to demonstrate that petitioner received taxable income
in 1988 and 1989 from his consulting practice. Accordingly, the
presumption of correctness applies to respondent's CPI
calculations with respect to these years, and petitioner bears
the burden of proving them erroneous.
Petitioner has failed to provide any credible evidence to
carry his burden of proof with respect to these years.
Consequently, we hold that petitioner is liable for the 1988 and
1989 deficiencies attributable to respondent's CPI calculations.
Respondent has failed to provide predicate evidence,
however, to establish that petitioner received income from his
tax consulting practice, Executive Couriers, or Computers & Stuff
during 1990, 1991, and 1992. Therefore, respondent's
determinations relating to these years are arbitrary, and she
bears the burden of proof. See, e.g., Senter v. Commissioner,
T.C. Memo. 1995-311 (concluding that the Commissioner failed to
provide predicate evidence to support her deficiency
determinations based on CPI calculations). Respondent failed to
present sufficient evidence that petitioner received income in
these years. Accordingly, we conclude that petitioner is not
liable for the alleged deficiencies relating to unreported income
in 1990, 1991, and 1992.
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