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of the wages that he received during that year while residing and
working in American Samoa. Petitioner did not disclose anywhere
in Form 4563 that he attached to his return for 1998 that he was
residing and working in Johnston Island during that year.
Respondent issued to petitioner a notice of deficiency
(notice) with respect to his taxable year 1998. In that notice,
respondent determined to disallow petitioner’s claimed exclusion
from gross income of his wages of $67,482 on the ground that
petitioner was not a resident of American Samoa during 1998.
Respondent further determined in the notice that petitioner is
liable for that year for the accuracy-related penalty under
section 6662(a).
OPINION
Petitioner filed his 1998 return on April 15, 1999. We
presume that respondent’s examination of that return began after
July 22, 1998, and that section 7491(a) is applicable in the
instant case. However, there are no factual issues remaining in
dispute relevant to ascertaining the liability of petitioner for
the deficiency that respondent determined for the year at issue.
We find that the burden of proof does not shift to respondent
under section 7491(a) and that petitioner has the burden of
proving that respondent’s deficiency determination is wrong.
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
It is petitioner’s position that he is entitled for the year
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