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because she did not file returns for 1996-98. Respondent’s
determination is not made arbitrary or unreasonable because of
respondent’s failure to have all the facts if the failure is
caused by petitioner. Roberts v. Commissioner, 62 T.C. 834, 836-
837 (1974).
Petitioner relies on Portillo v. Commissioner, 932 F.2d 1128
(5th Cir. 1991), affg. and revg. in part and remanding T.C. Memo.
1990-68, and Senter v. Commissioner, T.C. Memo. 1995-311, for the
proposition that respondent’s determination is not presumed to be
correct unless respondent provides some evidence showing that
petitioner received unreported income. Petitioner’s reliance on
Portillo and Senter is misplaced. In those cases, the
Commissioner’s determination was held to be arbitrary because the
Commissioner produced no reliable evidence that the taxpayer
received unreported income for the years at issue. In contrast,
respondent’s determination in the instant case was based on
third-party reports, the accuracy of which petitioner does not
dispute.
Petitioner contends that respondent’s determination is not
supported by any evidence. We disagree. Respondent’s
determination was based on information reports from third-party
payors. The Commissioner may properly determine a deficiency
based on Forms 1099. Parker v. Commissioner, 117 F.3d 785, 787
(5th Cir. 1997). In Parker, the U.S. Court of Appeals for the
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