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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. Because he failed to present any credible
evidence, he is not entitled to have the burden of proof shifted
under section 7491(a).
The stipulated facts also satisfy respondent’s burden of
production with respect to the penalties in issue. See sec.
7491(c); Higbee v. Commissioner, 116 T.C. 438, 446-449 (2001).
Respondent, however, recomputed the addition to tax under section
6654 for 1995 and concedes that that amount should be reduced
from the $838.17 determined in the statutory notice to $251.05.
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–-
(A) proceedings before it have been
instituted or maintained by the taxpayer
primarily for delay,
(B) the taxpayer’s position in such
proceeding is frivolous or groundless, or
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Last modified: May 25, 2011