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bears the burden of showing the determination is in error. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Section
7491(a), however, shifts the burden of proof to the Commissioner
with respect to a factual issue affecting the tax liability of a
taxpayer who meets certain preliminary conditions. Petitioner
failed to cooperate with respondent and did not produce any
credible evidence with respect to any matter in this case. See
sec. 7491(a). Furthermore, petitioner did not claim that section
7491(a) applies. Accordingly, section 7491(a) does not apply in
this case.
A. Taxable Income
Pursuant to Rule 91(f), petitioner has admitted receiving
the income in issue. Petitioner, however, testified at trial
that he did not believe he received Social Security benefits of
$14,208 in 2001--the amount he is deemed to have stipulated to
pursuant to Rule 91(f). He testified that he thought his monthly
check in 2001 was for $1,057--which would total $12,684 for 2001.
Petitioner relies on his own testimony to establish this lower
amount. Petitioner’s testimony was conclusory and not credible.
Under the circumstances presented here, we are not required to,
and generally do not, rely on petitioner’s testimony to sustain
his burden of establishing error in respondent’s determinations.
See Lerch v. Commissioner, 877 F.2d 624, 631-632 (7th Cir. 1989),
affg. T.C. Memo. 1987-295; Geiger v. Commissioner, 440 F.2d 688,
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