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beginning of trial, petitioner produced a Form 1040X, Amended
U.S. Individual Income Tax Return, for 2001 that he stated he
wanted to “file”. The document was received into evidence over
the objection of respondent’s counsel.
Petitioner also attempted to introduce into evidence a stack
of miscellaneous receipts, reports, checks, statements,
handwritten notations, invoices, and other documents.
Respondent’s counsel was able to determine that the documents had
not been provided to her on August 31, 2005, in response to the
Court’s order compelling production. Respondent’s counsel
objected to the introduction into evidence of any document
petitioner had not produced by August 31, 2005. The Court
sustained the objection of respondent’s counsel.
Discussion
Petitioner has made no argument that the burden of proof
shifting provisions of section 7491(a)(1) apply to this case, nor
has he offered any evidence that he has complied with the
requirements of section 7491(a)(2).
Itemized Deductions
Among the documents that petitioner provided to respondent
in response to the August 4, 2005, order was a copy of a Schedule
A, Itemized Deductions, for 2001. In addition to the Schedule A
deductions allowed by respondent, petitioner argues that he is
entitled to deductions for “points” from a mortgage refinancing,
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