- 8 -
Petzoldt v. Commissioner, 92 T.C. 661, 688 (1989); Fitzpatrick v.
Commissioner, T.C. Memo. 1997-158. There is not in this record a
scintilla of evidence that respondent ever considered a criminal
investigation of petitioner for the years in issue. As we have
previously stated in Petzoldt v. Commissioner, supra at 684-685:
A valid assertion of the privilege against self-
incrimination, however, is not a "substitute for
evidence that would assist in meeting a burden of
production," for to adopt such a view "would convert
the privilege from the shield against compulsory self-
incrimination which it was intended to be into a sword
whereby a claimant asserting the privilege would be
freed from adducing proof in support of a burden which
would otherwise have been his." United States v.
Rylander, 460 U.S. 752, 758 (1983); see also
Steinbrecher v. Commissioner, 712 F.2d 195, 198 (5th
Cir. 1983), affg. a Memorandum Opinion of this Court.
Cf. United States v. Green, 757 F.2d 116, 123 (7th Cir.
1985). This is true with respect to a taxpayer's
meeting his burden of proof with respect not only to
respondent's determinations as to underlying
deficiencies, Steinbrecher v. Commissioner, supra, but
also to additions to tax under sections 6651(a)(1),
6653(a)(1), and 6653(a)(2). Moore v. Commissioner, 722
F.2d 193, 196 (5th Cir. 1984), affg. a Memorandum
Opinion of this Court. [Fn. omitted.]
Petitioner has at all times during the administrative and
litigation proceedings in this case refused to provide respondent
with any of his records which would enable respondent to
determine his income tax liability for the years in issue.
After petitioner informed the Court that he would not
present any evidence, and rested, the Court instructed respondent
to proceed with the presentation of her evidence. Respondent
called petitioner as her first witness. Petitioner was sworn by
the trial clerk and, as instructed by the trial clerk, stated his
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