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Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
For convenience, monetary amounts have been rounded to the
nearest dollar. Respondent bears the burden of proof with
respect to (1) the items of income shown on the Nov. 10 return
that respondent did not take into account in determining the
deficiency shown in the notice and (2) the increased section
6651(a)(1) addition to tax, and petitioner bears the burden of
proof otherwise, except as provided by section 7491(c). See Rule
142(a).2
1(...continued)
appropriation during 2002. If an argument is not pursued on
brief, we may conclude that it has been abandoned. E.g., Mendes
v. Commissioner, 121 T.C. 308, 312-313 (2003). Therefore, we
will treat petitioner as having abandoned those two claims and
will not further discuss them.
2 Sec. 7491(a) shifts the burden of proof to the Secretary
with respect to any factual issue relevant to ascertaining the
tax liability of the taxpayer if the taxpayer introduces credible
evidence with respect to the issue and has (1) complied with the
requirements of the Internal Revenue Code to substantiate any
item, and (2) maintained all records required by the Internal
Revenue Code and cooperated with reasonable requests by the
Secretary for information. See sec. 7491(a)(2) (imposing
preconditions to the application of the burden-shifting rule
found in sec. 7491(a)(1)). On brief, respondent argues that
petitioner has failed to satisfy those preconditions. Petitioner
has neither responded to respondent’s argument nor proposed that
we find facts consistent with the conclusion that he has
satisfied the stated preconditions. It is petitioner’s burden to
prove that he has satisfied the preconditions found in sec.
7491(a)(2). See, e.g., Krohn v. Commissioner, T.C. Memo.
2005-145. He has failed to carry that burden, and, therefore,
(continued...)
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Last modified: May 25, 2011