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under section 1401. Petitioner asserts that he was not self-
employed in 1988 and therefore is not liable for the self-
employment tax.
Discussion
Petitioner invoked the jurisdiction of this Court by a
petition alleging that respondent had erred in determining income
tax deficiencies for petitioner for 1988. Petitioner, having
failed to file an income tax return for 1988, claimed he had no
records from 1988 to show to respondent, and he also refused
respondent's request to stipulate facts.
Respondent determined that petitioner received unreported
income in the amounts of $20,309 in nonemployee compensation from
Masterguard and $128 in interest income from Lexington State
Bank. Petitioner claims he is unable to remember how he
supported himself in 1988 but offered nothing into evidence that
would rebut respondent's determination that he received
nonemployee compensation from Masterguard and interest income
from Lexington State Bank.
A statutory notice of deficiency ordinarily carries with it
a presumption of correctness. Rule 142(a); Welch v. Helvering,
290 U.S. 111 (1933). Because of this presumption, taxpayers
generally, at least initially, have the burden of proof and the
burden of going forward with the evidence. Cebollero v.
Commissioner, 967 F.2d 986, 991 (4th Cir. 1992), affg. T.C. Memo.
1990-618.
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