Robert E. and Lori K. Reichner - Page 7

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          with the Commissioner (including providing access to an                     
          inspection of all witnesses, information, and documents within              
          the control of the taxpayer as reasonably requested by the                  
          Commissioner), then the Commissioner shall have the burden of               
          producing reasonable and probative information in addition to               
          such information return.  Sec. 6201(d); Tanner v. Commissioner,             
          117 T.C. 237 (2001), affd. 65 Fed. Appx. 508 (5th Cir. 2003);               
          McQuatters v. Commissioner, T.C. Memo. 1998-88.                             
               With respect to whether the $12,000 is includable in                   
          petitioners’ gross income, petitioners did not raise this issue             
          until trial; therefore, they did not satisfy the requirements of            
          section 7491(a)(2) (complied with requirements to substantiate              
          any item and maintained records required and cooperated with                
          reasonable requests for information, documents, etc.), and the              
          burden of proof remains with petitioners.  With respect to                  
          whether the monthly payments are deductible as alimony, the facts           
          are not in dispute; therefore, we decide this issue without                 
          regard to the burden of proof.                                              
               Although petitioners did not raise the issue, we note that             
          the Commissioner is allowed to make inconsistent determinations             
          against former spouses in order to protect the revenue in a                 
          “whipsaw” situation.  See Doggett v. Commissioner, 66 T.C. 101,             
          103 (1976); Smith v. Commissioner, T.C. Memo. 1996-292.                     
          Inconsistent notices of deficiency do not negate the presumption            






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