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return because “that’s the amount I would have owed if they
didn’t give me credit for the $6,000.”
When a notice of deficiency is issued to a taxpayer
determining a deficiency, and a timely petition has been filed,
we have jurisdiction to take into account payments and credits to
decide the proper amount of the deficiency or overpayment. Sec.
6512(b); Naftel v. Commissioner, 85 T.C. 527, 531 (1985).
Accordingly, we review the record of such payments to properly
consider petitioner’s claim.
Generally, the burden of proof is on petitioner. Rule
142(a)(1). The burden of proving facts relevant to the
deficiency may shift to the Commissioner under section 7491 if
the taxpayer establishes compliance with the requirements of
section 7491(a)(2)(A) and (B) by substantiating items,
maintaining required records, and fully cooperating with the
Secretary’s reasonable requests. Section 7491 also places the
burden of production upon the Secretary with respect to additions
to tax. Sec. 7491(c). Section 7491 is effective with respect to
court proceedings arising in connection with examinations by the
Commissioner commencing after July 22, 1998, the date of its
enactment by section 3001(a) of the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat.
685, 726. See Higbee v. Commissioner, 116 T.C. 438 (2001).
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Last modified: May 25, 2011