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Commissioner the burden of proof as to determined deficiencies
when the taxpayer establishes that he or she met certain
requirements. Petitioner has not established that he has met
those requirements.
Section 7491(c) requires that the Commissioner bear the
burden of production as to the additions to tax and penalties.
In order to meet this burden, the Commissioner must present
evidence indicating that it is appropriate to impose an addition
to tax or a penalty. See Higbee v. Commissioner, 116 T.C. 438,
446 (2001). Once the Commissioner meets his burden of
production, the taxpayer must come forward with evidence
sufficient to persuade a Court that the Commissioner’s
determination is incorrect. Id.
B. Whether Petitioner Had Unreported Income
In his petition, petitioner asserted that respondent erred
in attributing income to petitioner which he did not receive “for
any taxable source within or without the United States”. We
disagree that respondent erred as asserted. First, petitioner
received $106,077 from LLC during 1999. Under section 61(a),
this amount, which is an accession to petitioner’s wealth, is
includable in his gross income absent a determination that it
falls within a statutory exclusion. Sec. 61(a); United States v.
Burke, 504 U.S. 229, 233 (1992); Commissioner v. Glenshaw Glass
Co., 348 U.S. 426, 431 (1955). Petitioner has failed to present
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