Anthony Tinsman - Page 7




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          determinations are based upon alleged unreported income the                 
          burden of proof shifts to respondent.                                       
               Respondent acknowledges that when allegations of unreported            
          income are made, respondent must show some minimal evidence                 
          linking the taxpayer to that income before the presumption of               
          correctness attaches to the notice.  Respondent believes that the           
          burden of proof remains with petitioner because evidence linking            
          him to income-producing activity has been provided.                         
               In general, the Commissioner's determinations contained in a           
          notice of deficiency are entitled to a presumption of                       
          correctness, and the taxpayer has the burden of proving them                
          incorrect.3  See Rule 142(a); United States v. Janis, 428 U.S.              
          433, 441-442 (1976); Welch v. Helvering, 290 U.S. 111, 115                  
          (1933); Gold Emporium, Inc. v. Commissioner, 910 F.2d 1374, 1378            
          (7th Cir. 1990), affg. Malicki v. Commissioner, T.C. Memo.                  
          1988-559.  As a general rule, we do not look behind the statutory           
          notice to examine the evidence used in making the determination.            
          See Petzoldt v. Commissioner, 92 T.C. 661, 688 (1989);                      




               3  The Internal Revenue Service Restructuring & Reform Act             
          of 1998 (RRA 1998), Pub. L. 105-206, sec. 3001, 112 Stat. 685,              
          724-727, added sec. 7491, which shifts the burden of proof to the           
          Secretary in certain circumstances.  Sec. 7491, however, is                 
          applicable to "court proceedings arising in connection with                 
          examinations commencing after the date of the enactment of this             
          Act."  RRA 1998 sec. 3001(c).  The RRA was enacted on July 22,              
          1998, while the petition and amended petition in this case were             
          filed before July 22, 1998.                                                 




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