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and petitioner is subject to the statutory rules, including the
Special Trial Judges' authority to hear and decide cases under
section 7443A(b)(1), (2), and (3). See Freytag v. Commissioner,
supra at 882.
2. Determination of Deficiency
Petitioner failed to file an income tax return for 1991. In
determining petitioner's deficiency, respondent reconstructed
petitioner's income using information provided by third parties,
e.g., Form W-2, Form 1099-INT, and Form 1099-UC. Petitioner does
not dispute the source or amount of income set forth in the
notice of deficiency. Petitioner has stipulated to receiving the
amounts of income set forth in respondent's notice of deficiency.
Petitioner's contention is that $570 of the unemployment
compensation he received in 1991 relates to the year 1990 and
should not be included in his 1991 gross income.
In reconstructing petitioner's 1991 income, respondent used
the cash receipts and disbursement method. If no method of
accounting has been regularly used by the taxpayer, the
computation of taxable income shall be made under such method as,
in the opinion of the Secretary, clearly reflects income. See
sec. 446(b). Where a taxpayer keeps no established books or any
regular system of accounting, his income is to be recomputed on
the cash receipts and disbursement method. See Kotmair v.
Commissioner, 86 T.C. 1253, 1258 (1986). Under the cash receipts
and disbursement method, all items which constitute gross income
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