Edward T. O'Toole - Page 7

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               Petitioner contends that respondent bears the burden of                
          proof on the grounds that he is innocent until proven guilty.               
          Petitioner incorrectly relies on the burden of proof that applies           
          to a criminal case.                                                         
          B.   Whether Petitioner Had Unreported Income in the Amounts                
               Determined by Respondent                                               
               Petitioner contests respondent’s determination that                    
          petitioner had unreported income of $21,733 in 1993, $18,252 in             
          1994, $32,014 in 1995, $44,866 in 1996, and $24,650 in 1997.  We            
          disagree with petitioner for reasons discussed next.                        
               1.   Petitioner’s Contentions Regarding All Years in Issue             
               Petitioner contends that respondent erroneously determined             
          that petitioner is taxable on income reported on several Forms              
          1099 which misspelled or failed to include an apostrophe in his             
          name.  We disagree because petitioner’s Social Security number              
          appears on all of the Forms 1099 at issue.                                  
               Petitioner points out that respondent withdrew or did not              
          offer into evidence all of the exhibits identified in                       
          respondent’s pretrial memorandum.  Petitioner contends that this            
          shows that respondent’s determination is incorrect.  We disagree.           
          Respondent’s decision not to offer documents into evidence does             
          not benefit petitioner because petitioner bears the burden of               

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