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with Mr. Akers’s examination of the trust 1995 return was by
letter dated July 1, 1998, to make an appointment to meet and
discuss that examination.
OPINION
I. Burden of Proof
Petitioners claim that respondent bears the burden of proof
pursuant to section 7491. Respondent answers that section 7491
is inapplicable to this case. We agree with respondent.
In pertinent part, Rule 142(a) provides: “The burden of
proof shall be upon the petitioner, except as otherwise provided
by statute”. In certain circumstances, if a taxpayer introduces
credible evidence with respect to any factual issue relevant to
ascertaining the taxpayer’s liability for tax, section 7491
places the burden of proof on respondent. See sec. 7491(a)(1);
Interim Rule 142(a)(2). Section 7491 is effective with respect
to court proceedings arising from examinations commenced after
July 22, 1998. See Internal Revenue Service Restructuring and
Reform Act of 1998, Pub. L. 105-206, sec. 3001(c)(2), 112 Stat.
685, 726.
Gil Akers is the revenue agent who was assigned to examine
both the trust 1995 return and the Carey 1995 return. During the
course of those examinations, he sent letters to Michael, with
respect to the Carey 1995 return, and to a representative of the
trust, with respect to the trust 1995 return, on April 28 and
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