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the entire year. Respondent prepared a substitute return for
petitioner’s 2002 tax year under section 6020(b).
OPINION
The main thrust of petitioner’s position is that he owes no
tax because “respondent still has yet to identify a statutory
duty (obligation) to petitioner, which shows a tax due and owing
to the U.S. Treasury.” Petitioner also contends that respondent
has failed to “show who created the Notice of Deficiency * * *,
if the individual had proper authority * * *, or if procedures
were followed in determining a deficiency existed.”
First we address whether respondent has any burden to show
that his determination of the 2002 income tax deficiency is
correct.4 Generally, taxpayers bear the burden of proving that
the Commissioner’s determination is in error. Rule 142(a); Welch
v. Helvering, 290 U.S. 111, 115 (1933). The burden of proof with
respect to a factual issue relevant to liability for tax may
shift to respondent where a taxpayer produces credible evidence
and certain other statutory requirements are met by the taxpayer.
Sec. 7491(a). In this case, petitioner has not produced any
credible evidence and has not shown that he meets the statutory
criteria for shifting the burden to respondent.
4 Respondent has admitted that he has the burden of
production with respect to the additions to tax and penalties.
See sec. 7491(c).
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Last modified: May 25, 2011