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Discussion
Petitioner did not assert or present evidence or argument
that she satisfied the requirements of section 7491(a). We
conclude that the burden of proof does not shift in this case.
Petitioner failed to appear in this case to present any argument
or evidence that the adjustments made in the notice of deficiency
are incorrect. Further, petitioner presented no evidence to
support the Schedule C expenses claimed on the Form 1040X. The
fact that this case was submitted on the basis of the stipulated
record does not change the burden of proof. Rule 122(b);
Borchers v. Commissioner, 95 T.C. 82, 91 (1990), affd. on other
issues 943 F.2d 22 (8th Cir. 1991).
Section 61 provides that all income, from whatever source
derived, is includable in gross income unless specifically
excluded by another provision. See Commissioner v. Glenshaw
Glass Co., 348 U.S. 426, 431 (1955). “In the case of an
individual, gross income includes unemployment compensation.”
Sec. 85(a). “[T]he term ‘unemployment compensation’ means any
amount received under a law of the United States or of a State
which is in the nature of unemployment compensation.” Sec.
85(b). “The amount of any item of gross income shall be included
in the gross income for the taxable year in which received by the
taxpayer”. Sec. 451(a).
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Last modified: May 25, 2011