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(a) Complied with substantiation requirements under the Internal
Revenue Code, sec. 7491(a)(2)(A); (b) maintained all records
required by the Internal Revenue Code, sec. 7491(a)(2)(B); and
(c) cooperated with reasonable requests by the Secretary for
information, documents, and meetings, id. A taxpayer bears the
burden of proving that he or she has met the requirements of
section 7491(a). See H. Conf. Rept. 105-599, at 239 (1998),
1998-3 C.B. 747, 993; S. Rept. 105-174, at 45 (1998), 1998-3 C.B.
537, 581. Petitioner does not contend that he meets the
requirements of section 7491(a), and the record shows that he did
not meet those requirements because he did not cooperate with
respondent. Thus, petitioner bears the burden of proof except as
to the increased addition to tax. See Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933).
3. Whether Petitioner’s Fifth Amendment Claims Affect the
Burden of Proof
Before trial, petitioner asserted Fifth Amendment rights
against self-incrimination. However, even if petitioner’s claim
was bona fide (which we need not decide), it would have no effect
on petitioner’s burden of proof. See United States v. Rylander,
460 U.S. 752, 758 (1983); Petzoldt v. Commissioner, 92 T.C. 661,
684-685 (1989); Traficant v. Commissioner, 89 T.C. 501, 504
(1987), affd. 884 F.2d 258 (6th Cir. 1989).
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