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(1972); Jaques v. Commissioner, supra, and to review her
completed tax return before signing it. See Biederstadt v.
Commissioner, T.C. Memo. 1989-235; see also Pervier v.
Commissioner, T.C. Memo. 1989-344.
We are not convinced that petitioner provided all relevant
information necessary for her accountant properly to prepare her
returns. Respondent’s tax auditor testified that petitioner’s
representative (who prepared her returns) initially told him that
there were no sources of nontaxable income. That conflicts with
petitioner’s position in this case, at least with respect to the
NCNB deposit, that the NCNB deposit was the proceeds of loans or
gifts from her children. Petitioner failed to call her
accountant or show that he was unavailable, from which we draw
the inference that his testimony would have been adverse to
petitioner. See Wichita Terminal Elevator Co. v. Commissioner,
6 T.C. 1158, 1165 (1946)(“the failure of a party to introduce
evidence within his possession and which, if true, would be
favorable to him, gives rise to the presumption that if produced
it would be unfavorable”), affd. 162 F.2d 513 (10th Cir. 1947).
Petitioner has failed to carry her burden of proving
that she was not negligent with respect to her 1992 and 1993
returns. See Rule 142(a).
Decision will be entered
for respondent.
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