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record that petitioner’s allegations appeared frivolous, and the
Court discouraged petitioner from making additional arguments
similar to those arguments previously made. With that
admonishment, the Court gave petitioner an opportunity to respond
to respondent’s motion for sanctions. On June 13, 2005,
petitioner filed a brief wherein he repeats and expands prior
frivolous arguments.
Discussion
Generally, 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, the burden of proof as to factual matters shifts
to the Commissioner if the taxpayer introduces credible evidence
and satisfies the requirement to substantiate items. Sec.
7491(a)(2)(A). Petitioner has neither alleged that section
7491(a) applies nor established his compliance with the
requirements of section 7491(a)(2)(A) or (B). In any event,
there is no factual dispute.2
2 As to the additions to tax under secs. 6651(a) and
6654(a), respondent has the burden of production. Sec. 7491(c).
The burden of showing reasonable cause under sec. 6651(a) remains
on petitioner. Higbee v. Commissioner, 116 T.C. 438, 446-448
(2001). With respect to the sec. 6654(a) addition, the burden
remains with petitioner to establish applicability of any
exceptions. Spurlock v. Commissioner, T.C. Memo. 2003-248.
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