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memorandum, brief, or reply brief does he state any facts tending
to indicate that he did not receive unreported income.6
Petitioner's sole strategy in the instant case has been to
obfuscate rather than enlighten.
Moreover, respondent has at least established in the instant
case a minimal predicate for the determination. The evidence
stipulated by the parties indicates that petitioner received
wages, rents, and nonemployee compensation from several payors
and that he made interest payments on a home mortgage.
Additionally, the use of data compiled by the Bureau of Labor
Statistics is an acceptable and reasonable method of income
reconstruction. Pollard v. Commissioner, 786 F.2d 1063, 1066
(11th Cir. 1986), affg. T.C. Memo. 1984-536; Burgo v.
Commissioner, 69 T.C. 729, 749 (1978); Cupp v. Commissioner, 65
T.C. 68 (1975), affd. without published opinion 559 F.2d 1207 (3d
Cir. 1977); Giddio v. Commissioner, 54 T.C. 1530, 1532 (1970).
It was not arbitrary for respondent to determine that petitioner
had income in an amount at least equal to the normal cost of
6 See White v. Commissioner, T.C. Memo. 1997-459 ("We observe
that upon receipt of a notice of deficiency determining
unreported income, a taxpayer can reasonably be expected to
support an allegation that the Commissioner erred in determining
a deficiency in tax by stating facts tending to show that the
taxpayer was unemployed, earned a lower amount of income, or
otherwise did not receive the payments reported to respondent by
third-party payors.").
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