Carolyn Lamb - Page 7

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          Petitioner’s Petition                                                       
               In her petition, petitioner asserted that all of her tax               
          records were destroyed by Tropical Storm Allison.  Petitioner               
          also asserted that “I was asked by IRS representative[s] to                 
          reconstruct a mileage log from memory which would force me to               
          tell untruths about mileage.”  At trial, petitioner did not                 
          explain why a reconstruction of her records would necessarily be            
          untruthful.                                                                 
                                     Discussion                                       
               Generally, the Commissioner’s determinations are presumed              
          correct, and the taxpayer bears the burden of proving that those            
          determinations are erroneous.  Rule 142(a); Welch v. Helvering,             
          290 U.S. 111, 115 (1933).2                                                  
               In her petition and at trial, petitioner attributed her lack           
          of records to Tropical Storm Allison.  Clearly petitioner                   
          suffered damage because of that storm, and some of her records              
          may have been lost or destroyed.  However, a taxpayer is still              
          obliged to reconstruct his or her records as best as possible,              
          and on this score petitioner did not acquit herself well.                   
               In addition, the focus on Tropical Storm Allison begs the              
          question regarding the quality and quantum of records that                  

               2  Sec. 7491(a) does not apply in this case to shift the               
          burden of proof to respondent because petitioner neither alleged            
          that sec. 7491(a) is applicable nor satisfied the threshold                 
          requirements of sec. 7491(a)(2)(A) and (B).  See Higbee v.                  
          Commissioner, 116 T.C. 438, 442-443 (2001).                                 





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