-8-
years of the corporation unless revoked with the
consent of the Commissioner.
Consistent with the regulation quoted above, the unified S
corporation audit and litigation procedures are not applicable to
Petito corporation unless petitioner can demonstrate that Petito
corporation made a valid election under section 301.6241-
1T(c)(2)(v), Temporary Proced. & Admin. Regs., supra. As the
moving party, petitioner bears the burden of proof. See Pietanza
v. Commissioner, 92 T.C. 729, 736 (1989) (citing Southern Cal.
Loan Association v. Commissioner, 4 B.T.A. 223 (1926)); Casqueira
v. Commissioner, T.C. Memo. 1981-428.
2. Admissibility of Exhibit 1-P
As indicated, respondent objects to the admission of Exhibit
1-P (a purported unsigned copy of the 1986 tax return and
election retained by Petito corporation) “on the grounds of
relevance and because the exhibit is neither the original nor an
exact duplicate thereof”.
Proceedings in this Court are conducted in accordance with
the Federal Rules of Evidence. See sec. 7453; Rule 143.
Relevant evidence means evidence having any tendency to make the
existence of any fact that is of consequence to the determination
of the action more or less probable than it would be without the
evidence. See Fed. R. Evid. 401. The issue before us is whether
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