Timothy Nicholls - Page 8

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          copies of paychecks endorsed and deposited by petitioner), as               
          well as declarations under penalties of perjury and supporting              
          business records from petitioner’s previous employers and other             
          payers.  Respondent has met any burden that he has under the                
          Weimerskirch line of cases, and we are left with petitioner’s               
          having failed to substantiate his assignment of error, which, in            
          the usual case, would allow us to decide the issue in                       
          respondent’s favor.  See, e.g., Funk v. Commissioner, 123 T.C.              
          213, 215-216 (2004).                                                        
               That does not conclude the matter of the deficiencies,                 
          however, since in his posttrial memorandum, respondent states               
          that documents subpoenaed for purposes of the trial show that               
          petitioner wrote checks in 1998 totaling $25,000 that would give            
          him bases to be applied against amounts realized in 1999 on the             
          liquidation of certain investment accounts.  Respondent concedes            
          that, as a consequence of that application of basis, respondent             
          must reduce his adjustment on account of capital gain income for            
          1999 by an equal amount.  Respondent asks us to sustain his                 
          determination of a deficiency for 1999, nevertheless, on the                


               3(...continued)                                                        
          respondent had no obligation to do so, since petitioner has                 
          asserted no reasonable dispute with respect to those items nor              
          has petitioner fully cooperated with respondent.  See sec.                  
          6201(d) (describing the Secretary’s burden to produce reasonable            
          and probative information in addition to the information reported           
          in the information returns when the taxpayer asserts a reasonable           
          dispute with that information and has cooperated with the                   
          Secretary).                                                                 




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