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Respondent also determined to disallow the deduction that
petitioners claimed in their 1996 joint return for the $2,000
contribution made to Ms. Whitehead’s IRA during that year.
Respondent made that determination because respondent determined
that Ms. Whitehead did not receive any compensation during 1996.
Respondent further determined that petitioners are liable for
each of the years at issue for an excise tax of $120 under
section 4973(a) for excess IRA contributions.
Respondent also determined that petitioners are liable for
each of the years at issue for the accuracy-related penalty under
section 6662(a).
OPINION
Petitioners bear the burden of proving that the determina-
tions in the notice are erroneous.19 See Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933). With respect to the deduc-
19With respect to court proceedings arising in connection
with examinations commencing after July 22, 1998, under sec.
7491(a) the burden of proof shifts to respondent in specified
circumstances. Internal Revenue Service Restructuring and Reform
Act of 1998, Pub. L. 105-206, sec. 3001(c), 112 Stat. 727. The
record in this case does not establish the date on which the
examination of petitioners’ taxable years at issue began, and
neither party contends that sec. 7491(a) applies here.
With respect to court proceedings arising in connection with
examinations commencing after July 22, 1998, under sec. 7491(c)
respondent bears the burden of production with respect to any
individual’s liability for any penalty or addition to tax. Id.
As noted above, the record in this case does not establish the
date on which the examination of petitioners’ taxable years at
issue began. Moreover, neither party contends that sec. 7491(c)
applies here.
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