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to file a response as ordered. Thus, matters in respondent’s
proposed stipulation of facts are deemed admitted.
Petitioners did not identify or exchange any documents,
identify witnesses, or file a pretrial memorandum as required by
the standing pretrial order. They did not appear at the calendar
call of this case. Respondent filed motions to dismiss for
failure to properly prosecute and to impose a penalty under
section 6673. Petitioners filed a statement with the Court in
lieu of appearing at trial. In it, petitioners stated that they
would be unable to attend trial on May 23, 2005. Petitioners
also made numerous frivolous arguments that this Court has
previously rejected, such as that their income was not taxable
because it was not from a taxable source, and that they are not
liable for tax because a Form 23C, Assessment Certificate--
Summary Record of Assessments, does not exist.
OPINION
A. Burden of Proof
The burden of proof for a factual issue may shift to the
Commissioner under certain circumstances. Sec. 7491(a).
Petitioners do not contend that section 7491(a) applies in this
case. They did not substantiate their deductions, keep records
of their income and expenses, or cooperate with respondent’s
agents. Thus, the burden of proof does not shift to respondent.
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