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Forms W-2, Wage and Tax Statement, payroll records, and
declarations from employers as to the validity of these
underlying documents. Therefore, respondent has made a
sufficient showing to shift to petitioner the obligation to show
that respondent’s determination is in error.
However, with respect to the additions to tax, section
7491(c) requires that respondent bear the burden of production.
To meet this burden, respondent must present evidence indicating
that it is appropriate to impose an addition to tax. See Higbee
v. Commissioner, 116 T.C. 438, 446 (2001).
B. Respondent’s Deficiency Determinations
This is not the first time that petitioner has appeared
before this Court with substantially similar issues. Petitioner
advanced many of the same arguments in this case as he had in a
prior case involving his 1994 through 1996 tax years. See
Rodriguez v. Commissioner, T.C. Memo. 2003-105. As before,
petitioner alleged that he did not receive the income, that his
filing status was married, and that respondent failed to consider
vague and nebulous “deductions, allowances and expenses provided
for by law” (that petitioner never specifically identifies).
Petitioner objected to the admission of respondent’s evidence
based on “timeliness”, hearsay, and lack of personal knowledge.
Petitioner argues that he has no way of cross-examining the
people who made the declarations, that the underlying documents
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Last modified: May 25, 2011