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conceded that during the years at issue he was employed as a
double bassist with the Louisville Orchestra.6
Petitioner offered no evidence--much less “competent and
relevant evidence”, Sharwell v. Commissioner, supra at 1060--and
set forth no specific facts to suggest that respondent’s
determinations were “utterly without foundation”, United States
v. Janis, 428 U.S. 433, 443 (1976), or to otherwise contradict
respondent’s determinations of his unreported income for the
years at issue. In this case, as in United States v. Walton,
supra at 922, petitioner’s “vague denial” of receiving the income
(assuming, for sake of argument, that his claims even rise to
that level) “was certainly not sufficient to meet [his] burden of
production on the issue of arbitrariness.”
In any event, respondent offered third-party payment reports
and supporting testimony establishing a reasonable basis for his
determinations in the notice of deficiency that petitioner
received compensation from the Louisville Orchestra and other
6 Petitioner claimed bizarrely that he was “not sure”
whether he was employed as music director at Beargrass Christian
Church during the 5 years at issue, even though he conceded that
he currently serves at that church in that capacity.
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