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expense/Other Expenses of $5,250.00 and to disallow the
claimed disabled access credit of $5,000.00.
You have not established that any amounts were paid to
AdaCon Advantage Company or, if paid, are ordinary and
necessary business expenses. Accordingly, these
amounts have been disallowed.
You have not established that any amounts were paid to
AdaCon Advantage Company or, if paid, qualify for the
Disabled Access Credit under Section 44 of the Internal
Revenue Code. Accordingly, the credit has been
disallowed.
Accordingly, your net Schedule C Income/Loss is
adjusted $2,500.00 for taxable year ended December 31,
2000.
We have disallowed your claimed General Business Credit
since you have not established that you are entitled to
the credit.
OPINION
Burden of Proof
As a general rule, the notice of deficiency is entitled to a
presumption of correctness, and the taxpayer bears the burden of
proving the Commissioner’s deficiency determinations incorrect.
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Section 7491(a), however, provides that if a taxpayer introduces
credible evidence and meets certain other prerequisites, the
Commissioner shall bear the burden of proof with respect to
factual issues relating to the liability of the taxpayer for a
tax imposed under subtitle A or B of the Internal Revenue Code
(Code). For the burden to shift, however, the taxpayer must
comply with the substantiation and recordkeeping requirements as
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Last modified: May 25, 2011