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and additions to tax pursuant to sections 6651(a)(1) and 6654(a)
of $1,153.68 and $135.27, respectively, for taxable year 2002.
Discussion
As a general rule, the determinations of the Commissioner in
a notice of deficiency are presumed correct, and the taxpayer
bears the burden of proving them to be in error. Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933). As one exception
to this rule, section 7491(a) places upon the Commissioner the
burden of proof with respect to any factual issue relating to
liability for tax if the taxpayer maintained adequate records,
satisfied the substantiation requirements, cooperated with the
Commissioner, and introduced during the Court proceeding credible
evidence with respect to the factual issue. We decide the issues
in these cases without regard to the burden of proof.
Accordingly, we need not decide whether the general rule of
section 7491(a)(1) is applicable. See Higbee v. Commissioner,
116 T.C. 438 (2001). Respondent, however, has the burden of
production with respect to the additions to tax. Sec. 7491(c);
Higbee v. Commissioner, supra at 446-447.
1. Unreported Wage Income
As previously stated, respondent determined that petitioner
received wage income of $25,851 during taxable year 2001 and wage
income of $25,732 during taxable year 2002. However, petitioner
contends that because he filed a Form W-4 claiming that he is
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