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exemptions were correct as reported.8 Mr. Mattatall did not
offer any other documentation to respondent.
On January 31, 2005, the trial in petitioners’ case was
held. During the trial, petitioner introduced into evidence only
the four affidavits previously produced by Mr. Mattatall to
substantiate the disallowed losses, deductions, and exemption.
Although petitioner testified that he had records to support the
claimed deductions and losses, he did not provide the records to
respondent before trial as required by the Court’s Standing
Pretrial Order, nor did petitioner offer them into evidence at
trial.
Petitioners contend that they have been denied due process
because they were deprived of the opportunity to substantiate the
amounts reported on their returns during the December 9, 2004,
meeting.
Discussion
Burden of Proof Generally
Generally, the Commissioner’s determinations are presumed
correct, and the taxpayer bears the burden of proving that those
determinations are erroneous. Rule 142(a)(1); Welch v.
Helvering, 290 U.S. 111, 115 (1933). However, the burden of
proof may shift to the Commissioner under section 7491(a) if the
8Mr. Doudney made two affidavits, one for 1999 and one for
2000. Mrs. Doudney also made one affidavit for 1999 and one for
2000.
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