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petitioner’s objection, under rules 803(8), 803(10), and 902(1),
Federal Rules of Evidence.
Petitioner has failed to present any reasonable dispute with
respect to any item included in the notices of deficiency for
2001 and 2002. In these circumstances, respondent was entitled
to rely on the third-party information. See sec. 6201(d); Parker
v. Commissioner, 117 F.3d 785 (5th Cir. 1997). Petitioner had
the burden of identifying and proving any deductions to which he
might be entitled. See, e.g., Rockwell v. Commissioner, 512 F.2d
882 (9th Cir. 1975), affg. T.C. Memo. 1972-133. He failed to do
so and has not shown that respondent’s determination is in any
way erroneous.
The Forms 4340 also satisfy respondent’s burden of
production with respect to the additions to tax in issue. See
sec. 7491(c); Higbee v. Commissioner, 116 T.C. 438, 446-449
(2001).
Section 6673(a)(1) provides:
SEC. 6673. SANCTIONS AND COSTS AWARDED BY COURTS.
(a) Tax Court Proceedings.--
(1) Procedures instituted primarily for
delay, etc.–-Whenever it appears to the Tax Court
that--
(A) proceedings before it have been
instituted or maintained by the taxpayer
primarily for delay,
(B) the taxpayer’s position in such
proceeding is frivolous or groundless, or
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Last modified: May 25, 2011