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respect to the item at issue. The Court finds it unnecessary to
decide whether the burden of proof has shifted to the
Commissioner under section 7491. The record in this case is not
evenly weighted. Instead, in our view the evidence, including
the credibility of witnesses, with respect to disputed facts is
clear, and this circumstance allows us to render a decision on
the merits based on the preponderance of the evidence, without
regard to the burden of proof.
Under section 6201(d), the burden of production may shift
to the Commissioner where information returns, such as Forms
1099, serve as the basis for the determination of a deficiency.
If a taxpayer, in a court proceeding, asserts a reasonable
dispute with respect to the income reported on an information
return and fully cooperates with the Secretary (including
providing access for inspection of all witnesses, information,
and documents within the control of the taxpayer as reasonably
requested by the Secretary), the Commissioner shall have the
burden of producing reasonable and probative information in
addition to such information returns. Sec. 6201(d); see Tanner
v. Commissioner, 117 T.C. 237 (2001), affd. 65 Fed. Appx. 508
(5th Cir. 2003); McQuatters v. Commissioner, T.C. Memo. 1998-88.
Assuming, arguendo, that petitioner did fully cooperate with the
Commissioner, the Court will examine whether the Commissioner
has satisfied his burden of production under section 6201(d).
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