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foreign-source income is taxable have been repeatedly rejected as
frivolous. See, e.g., Takaba v. Commissioner, 119 T.C. 285, 294-
295 (2002); Williams v. Commissioner, 114 T.C. 136, 138-139
(2000). Petitioner’s notion that the notice of deficiency is
somehow defective because respondent has not provided him a Form
23C is misguided. Respondent may not assess petitioner’s 2001
taxes, and hence would have no occasion to prepare any record of
assessment such as Form 23C, until after the Tax Court’s decision
has become final in this proceeding to redetermine petitioner’s
deficiency. See sec. 6213(a). Even then, as we advised
petitioner in our February 3, 2006, Order granting respondent’s
motion for summary judgment against petitioner in his collection
case at docket No. 22706-04L, the Commissioner is not required to
use Form 23C in making an assessment. See, e.g., Roberts v.
Commissioner, 118 T.C. 365, 371 (2002), affd. 329 F.3d 1224 (11th
Cir. 2003). All other arguments raised by petitioner are
similarly groundless.
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. Petitioner failed to do so and has not shown that
respondent’s determination is in any way erroneous.2
2 Petitioner has not challenged respondent’s assertion of
the accuracy-related penalty pursuant to sec. 6662. We deem
(continued...)
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