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cooperate with the Commissioner’s reasonable requests. Sec.
7491(a). Petitioner has neither argued that section 7491 is
applicable to shift the burden of proof to respondent nor
established that he complied with the requirements of section
7491(a)(2). Therefore, the burden of proof remains with
petitioner.
II. Distributions of $15,322.69 and $7,000
A. General
Section 408(d)(1) provides that any amount paid or
distributed from a qualified retirement plan generally must be
included in gross income by the distributee in the manner
provided under section 72. A qualified retirement plan includes
a section 401(k) plan. Secs. 401(a), (k)(1), 4974(c)(1).
Petitioner’s CIG-sponsored section 401(k) plan is a qualified
retirement plan.
B. Distribution of $15,322.69
In 2001, petitioner received a Form 1099-R from Merrill
Lynch indicating a $15,322.69 distribution from a CIG-sponsored
retirement plan. Petitioner reported the distribution on line
16a of his return. The income reported on line 16b should have
included the entire $15,322.69. Petitioner contends that he
should not be responsible for the difference between the amount
reflected on the return as a distribution ($15,322.69) and the
amount reported on the return as income ($1,532), a difference of
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