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regarding the new basis. Shea v. Commissioner, 112 T.C. 183
(1999).
Here, the relevant issues raised by respondent's notices of
deficiency for petitioner's failing to file include:
Petitioner's unreported income, the filing status of petitioner,
the number of exemptions petitioner is allowed, and the related
additions to tax. The notices of deficiency fail to mention
community property law, section 66(b), or facts which would allow
respondent to invoke section 66(b). Since the notices of
deficiency do not describe section 66(b) as respondent's basis
for disallowing the benefits of community property law to
petitioner, and different evidence will be necessary to resolve
the section 66(b) issue, respondent must bear the burden of proof
regarding application of section 66(b). See Shea v.
Commissioner, supra.
Respondent contends that the following facts demonstrate
that petitioner acted as if he were solely entitled to the
income. First, respondent posits that petitioner had complete
control and dominion over his income for the taxable years 1991,
1992, and 1993. Second, respondent alleges that the fluctuation
in the amounts petitioner sent to his former spouse for her
support and the support of their children in 1991, 1992, and
1993, is further indication that petitioner acted as though he
were solely entitled to the income. Third, respondent alleges
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