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Procedure. All dollar amounts have been rounded to the nearest
dollar. Petitioner bears the burden of proof. Rule 142(a)(1).1
FINDINGS OF FACT2
Some facts are stipulated and are so found. The stipulation
of facts, with accompanying exhibits, is incorporated herein by
this reference.
At the time the petition was filed, petitioner was
incarcerated at the Maryland House of Corrections in Jessup,
Maryland.
Petitioner has been continuously incarcerated since June 17,
1988, the date upon which he was arrested for the murder of an
individual who was scheduled to testify against him regarding a
cocaine trafficking charge. He was ultimately tried for and
convicted of first degree murder and sentenced to life
imprisonment with no chance of parole.3
1 Sec. 7491, which, under certain circumstances, shifts the
burden of proof to the Commissioner, is inapplicable because the
examination in this case began before July 22, 1998, the
effective date of that section. See Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.
3001(c), 112 Stat. 727.
2 Petitioner has failed to set forth objections to
respondent’s proposed findings of fact. Accordingly, we conclude
that petitioner concedes that respondent’s proposed findings of
fact are correct except to the extent that petitioner’s findings
of fact are clearly inconsistent therewith. See Jonson v.
Commissioner, 118 T.C. 106, 108 n.4 (2002).
3 Petitioner had previously been tried for and convicted of
distribution of cocaine and carrying a pistol without a license.
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