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1999, 2000, and 2001, respectively. On August 2, 2004,
petitioner timely filed petitions contesting the deficiencies for
the years at issue.
Petitioner did not cooperate with respondent in preparing
for trial. He did not identify or exchange any documents,
identify witnesses, or file a pretrial memorandum as required by
the standing pretrial order. Respondent complied with these
requirements.
On March 14, 2005, the cases were consolidated for trial.
Trial was held on this matter on March 16, 2005. The parties
submitted their stipulation of facts at the beginning of trial.
OPINION
Petitioner asserts he is not liable for respondent’s
deficiency determinations, penalties, and additions to tax
because: (1) He did not receive taxable income of $78,491 in
1997; (2) he properly substantiated his Schedule C expenses for
1998, 1999, 2000, and 2001; (3) he is not liable for additions to
tax under section 6651(a)(1) for all years at issue; and (4) he
is not liable for accuracy-related penalties under section 6662
for 1998, 1999, 2000, and 2001.
Generally the taxpayer bears the burden of proving the
Commissioner’s determinations are erroneous. Rule 142(a).
However, the burden of proof may shift to the Commissioner under
section 7491(a) if the taxpayer has produced credible evidence
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