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Petitioner asserts that respondent has not carried the
burden of proving the accuracy of the disputed Forms 1099.
Although petitioner argues that neither of the Forms 1099 is
valid, at trial, petitioner addressed only the validity of the
Form 1099 issued to him by Masterguard. For support, petitioner
cites section 6201(d) and claims that he has fully cooperated
with respondent by granting access to all records and information
for 1988 in his possession.
Section 6201(d), amended by section 602, Taxpayer Bill of
Rights 2, Pub. L. 104-168, 110 Stat. 1452, 1463 (1996), is
effective as of July 30, 1996. The petition was filed on June
24, 1996, and the trial in this case was held on February 5,
1997. We will assume arguendo that section 6201(d), as amended,
is applicable in this case. Section 6201(d) provides that if the
taxpayer, in a court proceeding, asserts a reasonable dispute
with respect to the income reported on an information return, and
fully cooperates with the Commissioner, then the Commissioner
shall have the burden of producing reasonable and probative
information in addition to the information return.2 See Dennis
2 Sec. 6201(d) provides:
SEC. 6201(d). Required Reasonable Verification of
Information Returns.--In any court proceeding, if a
taxpayer asserts a reasonable dispute with respect to
any item of income reported on an information return
filed with the Secretary * * * by a third party and the
taxpayer has fully cooperated with the Secretary
(including providing, within a reasonable period of
(continued...)
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