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bear the burden of proving respondent’s determination
wrong. See id.
We find that petitioners have failed to meet their
burden of proof for the following reasons. First,
petitioners have failed to produce any records of food
sales that refute respondent’s determination. Second,
petitioners have failed to produce any records of food
purchases from which the amount of food sales could be
determined, nor have they shown how that amount could be
determined from the general ledgers. Third, the record
does not support petitioners’ assertion that food was
purchased entirely by check. To the contrary, the Florida
sales tax auditor noted in her audit report that “The
taxpayer pays liquor bills, snack bills, and petty cash
items in cash.”
Income From Cola, Juice, and Coffee Sales
Petitioners argue that the reconstruction of
nonalcoholic beverage sales is unreliable and arbitrary.
Petitioners assert that few bar customers ordered
nonalcoholic beverages during the years in issue, and that
nonalcoholic beverages were often served to customers
without charge. Petitioners have failed to produce any
evidence of sales of nonalcoholic beverages to refute
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