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Memo. 1975-195; Fishman v. Commissioner, 51 T.C. 869, 872 (1969),
affd. per curiam 420 F.2d 491 (2d Cir. 1970).
Before we address whether the piece of mail at issue
satisfied the requirements of section 301.7502-
1(c)(1)(iii)(B)(2), Proced. & Admin. Regs., we are asked to
decide which party bears the burden of proof.
A. Burden of Proof
Generally, a taxpayer bears the burden of proving that this
Court has jurisdiction. See Patz Trust v. Commissioner, 69 T.C.
497, 503 (1977); Fehrs v. Commissioner, 65 T.C. 346, 348 (1975);
Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177,
180 (1960); Natl. Comm. To Secure Justice v. Commissioner, 27
T.C. 837 (1957).
Section 7491(a) shifts the burden of proof to the
Commissioner under certain circumstances. The parties dispute
whether section 7491(a)(1) applies to questions of jurisdiction.
Section 7491(a)(1) shifts the burden of proof to the Commissioner
if the taxpayer “introduces credible evidence with respect to any
factual issue relevant to ascertaining the liability of the
taxpayer for any tax imposed by subtitle A and B” in any court
proceeding. Subtitle A contains the Federal income tax, and
subtitle B contains the Federal gift and estate tax. The burden
shifts to the Commissioner under section 7491(a)(1) with respect
to an issue only if the taxpayer has complied with the
requirements imposed by the Internal Revenue Code (the Code) to
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