Ouan Bland - Page 7

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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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