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liability after respondent’s adjustment to the tax liability
reflected on the 1994 joint return; (2) we have no reason to
disbelieve petitioner’s contention that the retained 1994 return
is, in fact, a retained copy of the 1994 joint return, i.e.,
there was nothing in petitioner’s demeanor during trial and there
is nothing in the record to suggest that she would deliberately
fabricate a return copy in order to slightly reduce an already
modest ($185) addition to tax; (3) respondent failed to introduce
into evidence either the filed 1994 joint return or a printout of
his “computer records” of petitioner’s 1994 account in order to
clarify the actual amount of tax shown on the 1994 joint return.
That failure gives rise to the presumption that either document,
if produced, would have been unfavorable to respondent. Wichita
Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946),
affd. 162 F.2d 513 (10th Cir. 1947).
Because respondent is taxing petitioner on a separate return
basis for 1995, “the tax shown on” the 1994 joint return for
purposes of applying the section 6654(d)(1)(B)(ii) safe harbor is
the portion of the $1,585 joint tax liability for 1994 that
results from multiplying $1,585 by the ratio of what would have
been petitioner’s separate return tax liability for 1994 to what
would have been petitioner’s and Mr. Quarterman’s combined
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