Trent Deshawn Allston - Page 5

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               In due course, an Appeals officer sent petitioner a letter             
          scheduling a conference and requested documentation to                      
          substantiate the claimed Schedule A itemized deductions for 2002.           
          Petitioner telephoned the Appeals officer on the scheduled date             
          to reschedule the conference to a later date.  Petitioner failed            
          to appear for the rescheduled conference, and he did not respond            
          to the request for documentation to support his claimed itemized            
               Thereafter, petitioner was issued a letter for another                 
          conference.  Respondent again requested that petitioner provide             
          documentation to substantiate his Schedule A itemized deductions            
          for the year at issue.  Petitioner telephoned respondent to                 
          change the appointment to a subsequent date.  Petitioner appeared           
          at the later conference but did not provide any of the requested            
          documentation.  Moreover, as noted earlier, petitioner did not              
          cooperate in the preparation of a stipulation of facts to present           
          to the Court at commencement of the trial.                                  
               In general, the Commissioner’s determinations in a notice of           
          deficiency are presumed correct.  Welch v. Helvering, 290 U.S.              
          111, 115 (1933).  In pertinent part, Rule 142(a)(1) provides the            
          general rule that “The burden of proof shall be upon the                    
          petitioner”.  In certain circumstances, however, if the taxpayer            
          introduces credible evidence with respect to any factual issue              
          relevant to ascertaining the proper tax liability, section 7491             

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