-2-
the following deficiencies and section 6662(a) accuracy-related
penalties for those years:1
Year Deficiency Accuracy-Related Penalty
1997 $36,478 $7,288.00
1998 18,103 3,620.60
1999 29,666 5,933.20
The deficiencies and accuracy-related penalties are primarily
attributable to respondent’s determination of unreported income
(by way of bank deposits analyses) and to respondent’s
disallowance of self-employment expenses (for lack of
substantiation). Following concessions,2 we decide the following
issues as to each subject year:
1 Unless otherwise indicated, section references are to the
applicable versions of the Internal Revenue Code. Rule
references are to the Tax Court Rules of Practice and Procedure.
2 Petitioners’ petition contains no allegation of error as
to the accuracy-related penalties included in the notices of
deficiency. Nor does petitioners’ posttrial opening brief set
forth any argument as to the accuracy-related penalties (or list
that matter as an issue requiring decision). We consider
petitioners to have conceded their liability for the accuracy-
related penalties. See Rule 34(b)(4); Funk v. Commissioner,
123 T.C. 213, 215 (2004); see also Palahnuk v. Commissioner,
127 T.C. 118, 120 n.2 (2006); Harbor Cove Marina Partners Pship.
v. Commissioner, 123 T.C. 64, 66 (2004); cf. Swain v.
Commissioner, 118 T.C. 358 (2002) (the Commissioner’s burden of
production under sec. 7491(c) does not apply where the taxpayer
concedes liability for an accuracy-related penalty by failing to
assign error to the Commissioner’s determination of the
accuracy-related penalty). We also consider petitioners to have
conceded all other determinations set forth in the notices of
deficiency that petitioners did not adequately pursue in their
posttrial opening brief. See Palahnuk v. Commissioner, supra at
120 n.2; Harbor Cove Marina Partners Pship. v. Commissioner,
supra at 66.
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