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During 2000 and 2001, petitioner received ordinary dividends
totaling $50 and $21, respectively. During 2000 and 2001,
petitioner received interest totaling $587 and $434,
respectively.
Respondent mailed petitioner separate notices of deficiency
determining deficiencies and additions to tax for 2000 and 2001.
Petitioner received these notices of deficiency.
OPINION
I. The Deficiency
As a general rule, the taxpayer bears the burden of proving
the Commissioner’s deficiency determinations incorrect. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Section
7491(a), however, provides that if a taxpayer introduces credible
evidence and meets certain other prerequisites, the Commissioner
shall bear the burden of proof with respect to factual issues
relating to the liability of the taxpayer for a tax imposed under
subtitle A or B of the Code. Additionally, section 6201(d)
provides that if a taxpayer asserts a reasonable dispute with
respect to any item of income reported on an information return
filed with the Secretary by a third party and the taxpayer has
fully cooperated with the Secretary, the Secretary shall have the
burden of producing reasonable and probative information
concerning such deficiency in addition to such information
return.
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Last modified: May 25, 2011