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items. In his trial memorandum, petitioner identified the issue
as “Whether the Petitioner received the income alleged in the
Statutory Notices of Deficiency.” He argued that the Government
had the burden of proving unreported income. Petitioner did not
identify the nature or amount of any deductions to which he might
be entitled. At the time of trial, petitioner relied on his view
of the Government’s burden of proof. Petitioner declined to
testify at the trial. His failure to produce evidence is a
ground for dismissal or for determination of the affected issues
against him. Rule 149(b).
At the trial, respondent presented the records of LSI Logic
Corp. and the Charles Schwab Trust Co., Trustee, concerning
payments made to petitioner during 2000 and 2001. Those records
were authenticated by declarations from the custodians of the
records of each of the payers. Although petitioner objected to
the records, the records were received pursuant to rules 803(6)
and 902(11), Federal Rules of Evidence, and 28 U.S.C. section
1746 (2000) (declarations under penalty of perjury).
Respondent also introduced Certificates of Official Record,
under seal, consisting of Forms 4340, Certificate of Assessments,
Payments, and Other Specified Matters, for 2001 and 2002, and an
Information Returns Master File Transcript For The Tax Years 2002
and 2001 for petitioner. Those records were received, over
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