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petition alleges that respondent erred in determining a
deficiency "as if" petitioner received IRA income for 1994 and
any income for 1995 or 1996. In view of the arguments he has
raised, we find this to be short of a denial that he received
such income.
Minimal Factual Predicate
Even if we were to find that petitioner is actually
disputing any connection with the tax generating income
determined by respondent, our inquiry would not be concluded.
Respondent's notice of deficiency maintains the presumption of
correctness as long as the determination has "some minimal
factual predicate." Pittman v. Commissioner, 100 F.3d at 1317;
Blohm v. Commissioner, 994 F.2d 1542, 1549 (11th Cir. 1993),
affg. T.C. Memo. 1991-636; Bjelk v. Commissioner, T.C. Memo.
1998-169. Respondent's determination fails where it is without
"any foundation or supporting evidence." Page v. Commissioner,
58 F.3d at 1347; accord United States v. Janis, supra; Dodge v.
Commissioner, 981 F.2d 350, 353 (8th Cir. 1992), affg. in part,
revg. in part and remanding 96 T.C. 172 (1991).
We proceed to examine the record to determine whether there
is some minimal factual predicate to support respondent's
determination. Examining the Form 1040 filed by petitioner for
1994, we find that he was an employee who received wages from
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