Gloria J. Spurlock - Page 18

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               Under section 6201(d), if the taxpayer asserts a “reasonable           
          dispute” with respect to any item of income reported on a third-            
          party information return and the taxpayer has “fully cooperated”            
          with the Secretary, the Secretary shall have the burden of                  
          producing reasonable and probative information concerning a                 
          deficiency in addition to the information return.  See Gussie v.            
          Commissioner, T.C. Memo. 2001-302.  Petitioner makes general and            
          unsubstantiated assertions that the information returns involved            
          in this case are fraudulent.  However, she does not claim to have           
          made known her dispute to the third parties who prepared them.              
          She has not “fully cooperated” with the Secretary in providing              
          information relating to her 1995, 1996, and 1997 tax years.  We             
          conclude that section 6201(d) is not applicable.                            
               Absent application of those special statutory provisions,              
          the Commissioner’s determinations in a notice of deficiency                 
          generally are presumptively correct, and the taxpayer has the               
          burden of proving that those determinations are erroneous or                
          arbitrary.  Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115              
          (1933); Kearns v. Commissioner, 979 F.2d 1176, 1178 (6th Cir.               
          1992), affg. T.C. Memo. 1991-320.  However, the Commissioner                
          cannot rest on the presumption of correctness alone where the               
          taxpayer challenges the determinations of unreported income made            
          in the notice of deficiency.  United States v. Walton, 909 F.2d             
          915, 919 (6th Cir. 1990); Dellacroce v. Commissioner, 83 T.C.               

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