Daniel E. Spurlock - Page 9

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          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.                          






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