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Respondent also determined that petitioner is liable for an
accuracy-related penalty under section 6662(a) and (b)(2) for not
reporting the nonemployee compensation on her Federal individual
income tax return.
Respondent’s determinations in the notice of deficiency are
presumed correct, and, generally, petitioner must prove those
determinations wrong in order to prevail. Rule 142(a)(1); Welch
v. Helvering, 290 U.S. 111, 115 (1933).
Where information returns, such as Forms 1099-MISC, serve as
the basis for the determination of a deficiency, section 6201(d)
may apply to shift the burden of production to respondent. See
Estate of Gryder v. Commissioner, T.C. Memo. 1993-141 (citing
Portillo v. Commissioner, 932 F.2d 1128 (5th Cir. 1991)).
Under section 6201(d), if a taxpayer, in a court proceeding,
asserts a reasonable dispute with respect to the income reported
on an information return and fully cooperates with the
Commissioner (including providing access to an inspection of all
witnesses, information, and documents within the control of the
taxpayer as reasonably requested by the Commissioner), then the
Commissioner shall have the burden of producing reasonable and
probative information in addition to such information return.
Sec. 6201(d); see McQuatters v. Commissioner, T.C. Memo. 1998-88.
Petitioner challenges the accuracy of the information
provided to respondent in the Form 1099-MISC. She contends the
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