Andrew S. Cirbo - Page 6

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          the taxpayer has fully cooperated with the Secretary, the                   
          Secretary shall have the burden of producing reasonable and                 
          probative information concerning that deficiency in addition to             
          the information return.                                                     
               Petitioner has asserted a reasonable dispute with respect to           
          the income reported by NACOLAH on the Form 1099-MISC and has                
          cooperated with the Secretary.  Petitioner asserts that he is not           
          liable for the deficiency and the section 6662(a) accuracy-                 
          related penalty because he did not receive the commissions                  
          reported on the Form 1099-MISC in 2003.  Petitioner offered his             
          oral testimony as evidence.  Petitioner’s testimony was                     
          corroborated by Donlon’s admission at trial and by canceled                 
          checks from NACOLAH that were deposited into an account                     
          maintained by Investments in 2003.                                          
               There is no suggestion that petitioner failed to cooperate             
          fully with respondent.  The Court concludes that respondent has             
          the burden of producing reasonable and probative information                
          concerning the deficiency and the Form 1099-MISC.                           
               Respondent concedes that petitioner did not receive the                
          checks from NACOLAH.  Respondent nevertheless determined that               
          petitioner had unreported income, around $2,000 to $3,000, which            
          respondent asserts was the amount petitioner received from                  
          Investments for the use of his license in selling the insurance             
          policies that generated the commissions reported by NACOLAH.                

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Last modified: November 10, 2007