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OPINION
Burden of Proof
As a general rule, the notice of deficiency is entitled to a
presumption of correctness, and the taxpayer bears the burden of
proving the Commissioner’s deficiency determinations incorrect.
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Section 7491(a), however, provides that if a taxpayer introduces
credible evidence and meets certain other prerequisites, the
Commissioner shall bear the burden of proof with respect to
factual issues relating to the liability of the taxpayer for a
tax imposed under subtitle A or B of the Internal Revenue Code
(Code). For the burden to shift, however, the taxpayer must
comply with the substantiation and recordkeeping requirements as
provided in the Code and cooperate with the Commissioner. See
sec. 7491(a)(2).
Although petitioners claimed that section 7491(a) applies,
petitioners failed to introduce sufficient evidence to shift the
burden to respondent. Nonetheless, our findings in this case are
based on a preponderance of the evidence. See Arevalo v.
Commissioner, 124 T.C. 244 (2005).
ADA Tax Credit
Section 44(a) is included in calculating the general
business credit pursuant to section 38. Sec. 38(a) and (b).
Section 44(a) provides a disabled access credit for an “eligible
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Last modified: May 25, 2011