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potentially rival considerations. Brooks v. Commissioner, 82
T.C. 413, 424-425 (1984), affd. without published opinion 772
F.2d 910 (9th Cir. 1985); Freedson v. Commissioner, 67 T.C. 931,
935-937 (1977), affd. 565 F.2d 954 (5th Cir. 1978). The policy
of having cases heard on their merits must be weighed against the
policy of avoiding harassment to the defending party arising from
unjustifiable delay. Brooks v. Commissioner, supra at 424;
Freedson v. Commissioner, supra at 935.
In evaluating the propriety of a dismissal in the matter now
before us, we first address the threshold burden of proof issue
before turning to the relevant policy concerns. With respect to
income tax deficiencies, the petitioner generally bears the
burden of proof. Rule 142(a). Furthermore, although section
7491, applicable to court proceedings that arise in connection
with examinations commencing after July 22, 1998, may place the
burden on the Commissioner in certain circumstances, a
prerequisite is that the taxpayer present credible evidence.
Sec. 7491(a); Internal Revenue Service Restructuring & Reform Act
of 1998, Pub. L. 105-206, sec. 3001(c), 112 Stat. 685, 727;
Higbee v. Commissioner, 116 T.C. 438 (2001). Thus, while the
record in the instant case does not indicate when the examination
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