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pretrial preparation, have been consistently and thoroughly
rejected and may be the basis for sanctions. See also Rowlee v.
Commissioner, 80 T.C. 1111, 1119-1122 (1983). Petitioner’s
response to counsel’s letters was premised on faulty and totally
unfounded factual and legal assertions.
In these circumstances, respondent was entitled to rely on
the third-party information. See Parker v. Commissioner, 117
F.3d 785 (5th Cir. 1997); see also sec. 6201(d). In any event,
the facts and documents that were deemed stipulated establish
petitioner’s receipt of taxable income. Petitioner had the
burden of identifying and proving any deductions to which he
might be entitled. See, e.g., Rockwell v. Commissioner, 512 F.2d
882 (9th Cir. 1975), affg. T.C. Memo. 1972-133. He failed to do
so and has not shown that respondent’s determination is in any
way erroneous.
The stipulated facts also satisfy respondent’s burden of
production with respect to the additions to tax in issue. See
sec. 7491(c); Higbee v. Commissioner, 116 T.C. 438, 446-449
(2001).
Section 6673(a)(1) provides:
SEC. 6673. SANCTIONS AND COSTS AWARDED BY COURTS.
(a) Tax Court Proceedings.--
(1) Procedures instituted primarily for
delay, etc.--Whenever it appears to the Tax Court
that–-
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