-14-
(1967). Accordingly, to satisfy the burden of going forward,
respondent must provide evidence to show the amounts of gross
income reported on the partnership and S corporation returns or
to show that no such returns were filed. Davenport v.
Commissioner, supra at 928; Roschuni v. Commissioner, 44 T.C. 80
(1965).
Respondent has provided none of the income tax returns for
the six partnerships of which petitioners were partners.
Moreover, respondent has not alleged, much less established, that
any of the six partnerships failed to file returns for 1990.
Instead, respondent alleges that his burden of going forward does
not include production of the partnership returns. We disagree.
The 6-year period of limitations provided for in section
6501(e) is implicated if the taxpayer omitted from gross income
an amount greater than 25 percent of the taxpayer’s gross income
as stated on the Federal income tax return. The amount
petitioners omitted, the numerator in the calculation, is not in
dispute in this case. The amount omitted is $779,114. The
parties disagree, however, as to the amount of gross income
stated in their return.
Gross income is not defined in section 6501. We have held,
however, that the general definition of gross income found in the
Code applies to section 6501(e), except for the modification
provided in section 6501(e)(1)(A)(i). N. Ind. Pub. Serv. Co. &
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