-9-
United States v. Linn, 880 F.2d 209, 216 (9th Cir. 1989) (the
Court of Appeals for the Ninth Circuit has granted lower courts
broad discretion to decide whether a particular record is
trustworthy).
2. Unreported Income
As a general rule, the Commissioner’s determinations of
deficiencies in tax set forth in a notice of deficiency are
presumed correct, and the taxpayer bears the burden of showing
that these determinations are in error. See Rule 142(a); Welch
v. Helvering, 290 U.S. 111, 115 (1933); see also Rapp v.
Commissioner, 774 F.2d 932, 935 (9th Cir. 1985); Delaney v.
Commissioner, 743 F.2d 670, 671 (9th Cir. 1984), affg. T.C. Memo.
1982-666. In order for the presumption of correctness to attach
to the deficiency determination in unreported income cases, the
Commissioner must establish “some evidentiary foundation”
connecting the taxpayer with the income-producing activity,
Weimerskirch v. Commissioner, 596 F.2d 358, 361-362 (9th Cir.
1979), revg. 67 T.C. 672 (1977), or demonstrate that the taxpayer
received unreported income, see Edwards v. Commissioner, 680 F.2d
1268, 1270 (9th Cir. 1982) (the Commissioner’s assertion of a
deficiency is presumptively correct once some substantive
evidence is introduced demonstrating that the taxpayer received
unreported income); McManus v. Commissioner, T.C. Memo. 2006-57;
see also Palmer v. United States, 116 F.3d 1309, 1312 (9th Cir.
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