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used to purchase the cashier’s check, respondent determined that
the cash petitioner used to purchase the cashier’s check was
unreported income.
Finally, respondent adjusted the amounts of petitioner’s
reported itemized deductions, personal exemptions, self-
employment tax, and child tax credit in accordance with the above
determinations.
OPINION
Deficiencies
Generally, the Commissioner’s determinations of deficiencies
in a notice of deficiency are presumed correct, and the taxpayer
bears the burden of showing that the Commissioner’s
determinations are in error. See Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933).5 The U.S. Court of Appeals
for the Ninth Circuit (to which an appeal of this matter would
lie) has held that the Commissioner must establish “some
evidentiary foundation” connecting the taxpayer with the income-
producing activity, Weimerskirch v. Commissioner, 596 F.2d 358,
361-362 (9th Cir. 1979), revg. 67 T.C. 672 (1977), or demonstrate
that the taxpayer actually received unreported income, see
Edwards v. Commissioner, 680 F.2d 1268, 1270 (9th Cir. 1982) (the
5 Petitioner has neither claimed nor shown that she
satisfied the requirements of sec. 7491(a) to shift the burden of
proof to respondent with regard to any factual issue affecting
her liability for the income tax deficiencies. Accordingly,
petitioner bears the burden of proof. See Rule 142(a).
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