- 9 - sources in amounts at least as great as determined in the notice of deficiency.7 Because petitioner has not established error in the deficiency determinations contained in the notice of deficiency, we sustain these determinations. C. Asserted Increases in Deficiencies By amended answer, respondent asserted increases in petitioner’s deficiencies attributable to unreported nonemployee compensation of $24,000 and $22,400 for 1995 and 1996, respectively, that petitioner allegedly received from the Louisville Chorus. Respondent bears the burden of proof with respect to these asserted increases in deficiencies. Rule 142(a). 7 On brief, petitioner cites Portillo v. Commissioner, 932 F.2d 1128 (5th Cir. 1991), affg. in part, revg. in part and remanding T.C. Memo. 1990-68, in support of his contention that respondent acted improperly in relying upon third-party payment reports. We construe petitioner’s argument to be that respondent was required to make an independent investigation of the third- party payment reports before relying upon them. Such an argument is without merit. Petitioner never filed a Form 1040, U.S. Individual Income Tax Return, or any other document in which he swore that he did not receive the reported income, nor has petitioner otherwise raised any reasonable dispute about the third-party payment reports. Accordingly, respondent had no duty to investigate the third-party payment reports. See Parker v. Commissioner, 117 F.3d 785, 787 (5th Cir. 1997), affg. an order of this Court; Andrews v. Commissioner, T.C. Memo. 1998-316. For similar reasons, plus the additional reason that petitioner has not fully cooperated with respondent in providing relevant information, the provisions of sec. 6201(d) are inapplicable. See Spurlock v. Commissioner, T.C. Memo. 2003-124.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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