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Petitioner timely filed his 1998 return without reporting
the income as reflected on the Form 1099-R, and claimed Federal
income tax withheld of $7,799.43. Petitioner received a refund
of $7,910.85 for his Federal income tax for 1998.
Respondent issued a notice of deficiency determining that
petitioner received income of $77,994.31. The derivation and the
computation of the amount reported on Form 1099-R by American
Century Services are not in dispute. The only question is
whether this amount is includable in petitioner’s gross income
for 1998.
Petitioner contends that the distribution is not subject to
tax because it was a “trustee-to-trustee” or “institution-to-
institution” transfer. It appears that petitioner further
contends that he received the distribution from Martin’s plan as
the administrator of the estate, rather than the beneficiary. We
disagree with both of petitioner’s arguments.
Respondent’s determination is presumed correct, and
petitioner bears the burden of proving that respondent’s
determination is erroneous. Rule 142(a); Welch v. Helvering, 290
U.S. 111, 115 (1933).2
2 Because petitioner failed to introduce any credible
evidence, he failed to meet the requirements of sec. 7491(a), as
amended, so as to place the burden of proof on respondent with
respect to any factual issue relevant to ascertaining liability
for the tax deficiency in issue. As to the accuracy-related
penalty, we find that respondent has satisfied his burden of
(continued...)
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