Estate of Carol Andrews, Deceased, Robert Andrews, Special Administrator, and Robert Andrews - Page 30

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          effective tax administration offer-in-compromise.  See Keller v.            
          Commissioner, supra.                                                        
               2.   Information Sufficient for the Court To Review                    
                    Respondent’s Determination                                        
               Petitioners argue that respondent failed to provide the                
          Court with sufficient information “so that this Court can conduct           
          a thorough, probing, and in-depth review of respondent’s                    
          determinations.”  Petitioners’ argument is without merit.                   
               Generally, a taxpayer bears the burden of proving the                  
          Commissioner’s determinations incorrect.  Rule 142(a)(1); Welch             
          v. Helvering, 290 U.S. 111, 115 (1933).14  The burden was on                
          petitioners to show that respondent abused his discretion.  The             
          burden was not on respondent to provide enough information to               
          show that he did not abuse his discretion.  Nevertheless, we find           
          that we had more than sufficient information to review                      
          respondent’s determination.                                                 
               3.   Deadline for Submission of Information                            
               Petitioners argue that Ms. Cochran abused her discretion by            
          not allowing their counsel additional time to submit information            

               14  While sec. 7491 shifts the burden of proof and/or the              
          burden of production to the Commissioner in certain                         
          circumstances, this section is not applicable in this case                  
          because respondent’s examination of petitioners’ returns did not            
          commence after July 22, 1998.  See Internal Revenue Service                 
          Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.                 
          3001(c), 112 Stat. 727.                                                     

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