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introduce evidence sufficient, if believed, to demonstrate by a
preponderance of the evidence that respondent’s determination is
excessive; i.e., erroneous and/or arbitrary, “without rational
foundation”. Helvering v. Taylor, 293 U.S. 507, 514-515 (1935);
see also Pittman v. Commissioner, 100 F.3d 1308, 1317 (7th Cir.
1996), affg. T.C. Memo. 1995-243; Page v. Commissioner, 58 F.3d
1342, 1347-1348 (8th Cir. 1995), affg. T.C. Memo. 1993-398. If
petitioner successfully carries her initial burden of production
as to a particular adjustment, the burden of production; i.e.,
the burden of introducing evidence showing an adjustment is
warranted, shifts to respondent. Helvering v. Taylor, supra at
514-515; Berkery v. Commissioner, 91 T.C. 179, 186 (1988), affd.
without published opinion 872 F.2d 411 (3d Cir. 1989); Cozzi v.
Commissioner, 88 T.C. 435, 443-444 (1987); Jackson v.
Commissioner, 73 T.C. 394, 401 (1979).
B. Unreported Income Adjustments for 1987 and 1989
In this case, the parties agree that the unreported income
adjustments arise from petitioner’s law practice. Our review of
the record confirms that there is a sufficient evidentiary base,
if one is required, to support a conclusion that petitioner was
engaged in an income-generating activity during each of the years
at issue and that petitioner has the burden of proving that
income adjustments in the notices of deficiency were arbitrary
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