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The only relevant factual dispute in this case is whether
petitioner filed a Federal income tax return for the taxable year
1999. Respondent determined that petitioner did not file a 1999
return. Petitioner argues that he and his wife filed a 1999
return on or about October 29, 2000.
In general a taxpayer bears the burden of proof. See Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). The burden
may shift to the Commissioner if the taxpayer introduces credible
evidence and satisfies the requirements under section 7491(a)(2)
to substantiate items, maintain required records, and fully
cooperate with the Commissioner’s reasonable requests. Sec.
7491(a).
In the present case, the burden of proof remains with
petitioner, because he has neither taken a position as to whether
the burden of proof should be placed on respondent nor
established that he has complied with the requirements of section
7491(a).
Petitioner and his wife have a history of nonfiling and
delinquent filing. A review of IRS computer records reflects
that no return was filed for 1999 and that a substitute for
return was processed on July 1, 2002. Mrs. Hutchinson testified
that she recalled preparing and mailing the 1998 and 1999 tax
returns. Mrs. Hutchinson presented a U.S. Postal Service (USPS)
receipt in the amount of $3.20 dated October 30, 2000. The
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