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U.S. 111, 115 (1933). This principle applies to the
Commissioner’s determination that a taxpayer’s workers are
employees. Boles Trucking, Inc. v. United States, 77 F.3d 236,
239-240 (8th Cir. 1996); Allen v. Commissioner, T.C. Memo. 2005-
118.
In certain circumstances, special statutory rules may apply
to shift the burden of proof to the Commissioner. See, e.g.,
sec. 7491; act sec. 530(e)(4).11 However, petitioner does not
contend that these provisions affect an allocation of the burden
of proof in this case, and we conclude that they do not apply.
Petitioner does argue, however, that respondent’s
determinations are arbitrary and capricious and that, therefore,
the burden of proof must shift to respondent.12 See United States
v. Janis, 428 U.S. 433, 441-442 & n.8 (1976) (burden of proof
shifts to Commissioner where determination lacks rational
foundation). However, petitioner has failed to demonstrate that
respondent acted arbitrarily in this case. Petitioner’s behavior
during the audit and the pretrial preparation of this case was
characterized by a consistent lack of cooperation and by
considerable obfuscation designed to prevent respondent from
11Subsec. (e) was added to act sec. 530 by the Small
Business Job Protection Act of 1996, Pub. L. 104-188, sec.
1122(a), 110 Stat. 1766.
12Sec. 7491, which authorizes a shift in the burden of proof
if certain requirements are met, applies only to taxes imposed by
subtit. A or B and does not apply to employment taxes imposed by
subtit. C.
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