Gloria J. Spurlock - Page 19

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          269, 280 (1984).  In certain circumstances, courts have required            
          a minimal factual foundation for the Commissioner’s                         
          determinations before the presumption of correctness attaches to            
          the notice of deficiency.  See Portillo v. Commissioner, 932 F.2d           
          1128 (5th Cir. 1991), affg. in part, revg. in part, and remanding           
          T.C. Memo. 1990-68; United States v. Walton, supra; Anastasato v.           
          Commissioner, 794 F.2d 884 (3d Cir. 1986), vacating and remanding           
          T.C. Memo. 1985-101; Weimerskirch v. Commissioner, 596 F.2d 358             
          (9th Cir. 1979), revg. 67 T.C. 672 (1977).  Even if we were to              
          assume that those decisions apply to this case, we find that                
          respondent has provided an evidentiary foundation for his                   
               Petitioner admits in her requested findings of fact that               
          each of the various entities submitted Forms W-2 and/or 1099                
          which reported wages, nonemployee compensation, and taxable IRA             
          distributions paid to petitioner and that respondent relied on              
          those forms in making his determinations.  Respondent’s reliance            
          on those information returns provides an evidentiary basis for              
          respondent’s determinations.15  Further, the records and                    

               15Petitioner claims that unsubstantiated statements that               
          petitioner received income, which statements the alleged payors             
          made on Forms W-2 and 1099, are not sufficient alone to support             
          respondent’s determinations, relying on Portillo v. Commissioner,           
          988 F.2d 27 (5th Cir. 1993), revg. T.C. Memo. 1992-99.  However,            
          the result reached in Portillo does not apply where, as here, the           
          taxpayer fails to file tax returns stating he or she did not                
          receive the income in question.  Parker v. Commissioner, 117 F.3d           

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