- 9 -
at 116-117; Smith v. Commissioner, supra. Petitioner’s course of
conduct throughout the proceedings demonstrates that these
failures are due to petitioner’s willfulness, bad faith, or
fault, and we conclude that dismissal of this case is
appropriate. Petitioner has not raised any issue upon which
respondent has the burden of proof. See Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933) (Commissioner’s
determinations in the notice of deficiency are presumed correct;
taxpayer bears the burden of proving them wrong).5
To reflect the foregoing,
An appropriate order of
dismissal and decision will be
entered.
5Because petitioner has not introduced any credible evidence
with respect to any factual issue and has failed to cooperate
with respondent’s requests for information, documents, meetings,
and interviews, the burden of proof does not shift to respondent.
See sec. 7491(a). In addition, respondent has no obligation
under sec. 7491(c) to produce evidence that the secs. 6651(a)(1)
and 6654(a) additions to tax are applicable because petitioner is
deemed to have conceded the additions to tax by failing to assign
error to the additions to tax in the petition. See Funk v.
Commissioner, 123 T.C. 213, 217-218 (2004); Swain v.
Commissioner, 118 T.C. 358, 363-364 (2002). Even if respondent
had an obligation to produce evidence of petitioner’s liability
for the additions to tax, respondent’s obligation would be
satisfied by the deemed admissions.
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