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introduce evidence regarding reasonable cause * * * or similar
provisions. * * * the taxpayer bears the burden of proof with
regard to those issues.” Id.
Petitioner conceded certain determinations that respondent
made in the notice. As a result, petitioner has acknowledged
that an underpayment exists for his taxable year 1999.
With respect to the accuracy-related penalty under section
6662(a) that respondent determined for petitioner’s taxable year
1999, petitioner testified:
I keep as accurate records as I always have. I use a
computer program to do my taxes. I’m pretty precise
about what I put in there and back it up to the best of
my ability. I’ve done this for 30 years. Well, not
computerized, but I’ve used a computer since 1988 doing
my taxes.
* * * * * * *
* * * I always go through it, the computer program
will check it for any discrepancies, and even then I
will go back through it and check it again. So all the
calculations are done by the computer, but I do double-
check, and the computer will flag anything that is a
discrepancy.
The record in this case does not contain any of the records
that petitioner testified he maintained. We are not required to,
and we shall not, accept petitioner’s uncorroborated, self-
serving, and conclusory testimony about maintaining records. See
Lerch v. Commissioner, 877 F.2d 624, 631-632 (7th Cir. 1989),
affg. T.C. Memo. 1987-295; Geiger v. Commissioner, 440 F.2d 688,
689-690 (9th Cir. 1971), affg. per curiam T.C. Memo. 1969-159;
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