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additional tax on the distribution. Petitioners prepared their
tax return using TurboTax, a tax preparation software program.
Respondent determined that the $23,378 distribution was
subject to a 10-percent additional tax under section 72(t).
Respondent issued petitioners a notice of deficiency on April 18,
2005. Petitioners timely petitioned the Court for
redetermination of the deficiency.
At some point after the petition was filed, petitioners were
divorced. At trial, Ms. Zamanizadeh indicated that she wished to
seek relief under section 6015, which is commonly referred to as
innocent spouse relief. Petitioner stated that he did not object
to Ms. Zamanizadeh’s being granted relief. The Court held the
record open to permit Ms. Zamanizadeh to file an administrative
claim with respondent. In September 2006, respondent informed
the Court that Ms. Zamanizadeh had been granted relief under
section 6015(c). The Court then closed the record.
Discussion
In general, the Commissioner’s determinations set forth in a
notice of deficiency are presumed correct, and the taxpayer bears
the burden of showing that the determinations are in error. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Pursuant
to section 7491(a), the burden of proof as to factual matters
shifts to the Commissioner under certain circumstances. We
decide this case without regard to the burden of proof.
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