Gary W. McDonough - Page 28

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         offered (or the way in which the offer is calculated) need not be            
              Petitioner’s arguments regarding the compromise of penalties            
         and interest do not relate to whether there are grounds for a                
         compromise.  Instead, these arguments go to whether the amount               
         petitioner offered to compromise his tax liability was                       
         acceptable.  As addressed above, respondent’s determination that             
         the facts and circumstances of petitioner’s case did not warrant             
         acceptance of his offer-in-compromise was not arbitrary or                   
         capricious and was thus not an abuse of discretion.  Because no              
         grounds for compromise exist, this Court need not address whether            
         respondent can or should compromise penalties and interest in an             
         ETA offer-in-compromise.  See Keller v. Commissioner, supra.                 
                   2.   Information Sufficient for the Court to Review                
                        Respondent’s Determination                                    
              Petitioner argues that respondent failed to provide the                 
         Court with sufficient information “so that this Court can conduct            
         a thorough, probing, and in-depth review of respondent’s                     
         determinations.”  Petitioner’s argument is without merit.                    
              Generally, a taxpayer bears the burden of proving the                   
         Commissioner’s determinations incorrect.  Rule 142(a)(1); Welch              
         v. Helvering, 290 U.S. 111, 115 (1933).16  The burden was on                 

               16  While sec. 7491 shifts the burden of proof and/or the              
          burden of production to the Commissioner in certain                         
          circumstances, this section is not applicable in this case                  

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