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During 1995 and 1996, petitioner was married to Barbara J.
Mudd (Mrs. Mudd). Mrs. Mudd filed a Federal income tax return in
each of the years, on which she claimed itemized deductions.
Petitioner did not file a Federal income tax return for either of
the years. Respondent issued petitioner a separate notice of
deficiency for each year which determined deficiencies using
items reported on third-party information returns. Respondent
determined that petitioner’s filing status was married filing
separately in each of the years.
A taxpayer generally bears the burden of proving the
Commissioner’s determinations in a notice of deficiency to be in
error. Rule 142(a). While section 7491(a) shifts the burden of
proof to the Commissioner where the taxpayer presents credible
evidence with respect to a factual issue, the burden remains on
the taxpayer where the taxpayer failed to comply with all
statutory substantiation requirements. Under certain
circumstances, section 6201(d) may place the burden of production
on the Commissioner with respect to disputes over items of income
shown on information returns.
The first issue for decision is whether petitioner received
a distribution of $34,107 from The First National Bank of Ogden
(First National) in Ogden, Illinois, in 1995.
At some time in or prior to December 1993, petitioner
established a self-directed IRA account at First National. In
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