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Respondent made several attempts to contact petitioner in
advance of trial, including sending a Branerton letter, in order
to stipulate facts and documents for trial. In response to
respondent’s Branerton letter, petitioner advised respondent that
he would not be available to meet until the day of calendar call.
Petitioner later advised respondent that he would be in Boston on
the Friday before calendar call to meet with respondent and
discuss the stipulation of facts. Petitioner did not show up for
this meeting.
Petitioner first contacted Mr. Arnowitz and Mr. Hause the
Thursday before calendar call, and he retained them to represent
him the next day (the Friday before calendar call).
OPINION
I. The Deficiency
A. Burden of Proof
As a general rule, the taxpayer bears the burden of proving
the Commissioner’s deficiency determinations incorrect. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Section
7491(a), however, provides that if a taxpayer introduces credible
evidence and meets certain other prerequisites, the Commissioner
shall bear the burden of proof with respect to factual issues
relating to the liability of the taxpayer for a tax imposed under
subtitle A or B of the Code.
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Last modified: May 25, 2011