Holly Ruocco - Page 15

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          theory about respondent’s burden of proof and her Fifth Amendment           
               Petitioner’s assertion that the other party has the burden             
          of proof is not a sufficient objection to a proposed stipulation.           
          Rule 91(a) specifically states that “The requirement of                     
          stipulation applies under this Rule without regard to where the             
          burden of proof may lie with respect to the matters involved.”              
          See, e.g., Console v. Commissioner, T.C. Memo. 2001-232.                    
               Petitioner’s argument that Rule 91(f) could not be applied             
          without violating her Fifth Amendment privilege must be rejected.           
          The phrase that comes readily to mind was first used by the U.S.            
          Supreme Court in United States v. Sullivan, 274 U.S. 259, 264               
          (1927), to wit, a taxpayer may not “draw a conjurer’s circle                
          around the whole matter” of his or her tax liability.  See also             
          Steinbrecher v. Commissioner, 712 F.2d 195, 198 (5th Cir. 1983),            
          affg. T.C. Memo. 1983-12; McCoy v. Commissioner, 696 F.2d 1234              
          (9th Cir. 1983), affg. 76 T.C. 1027 (1981); Edwards v.                      
          Commissioner, 680 F.2d 1268 (9th Cir. 1982), affg. an unreported            
          decision of this Court; United States v. Carlson, 617 F.2d 518,             
          523 (9th Cir. 1980).  In a civil tax case, the taxpayer must                
          accept the consequences of asserting the Fifth Amendment and                
          cannot avoid the burden of proof by claiming the privilege and              
          attempting to convert “the shield * * * which it was intended to            

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