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Rule 149(b) provides in part as follows:
(b) Failure of Proof: Failure to produce
evidence, in support of an issue of fact as to which a
party has the burden of proof and which has not been
conceded by such party’s adversary, may be ground for
dismissal or for determination of the affected issue
against that party. * * *
Generally, petitioner has the burden of showing errors in
respondent’s determinations. Rule 142(a). Section 7491(a)
provides for the burden of proof on respondent if the taxpayer
introduces credible evidence with respect to any factual issue
relevant to ascertain her liability, has complied with
substantiation requirements, has maintained all records required,
and has cooperated with reasonable requests for witnesses,
information, documents, meetings, and interviews. Petitioner has
done none of those things, and the burden of proof remains with
her. Notably, with respect to deductions, petitioner must bear
the burden of proof. See Rockwell v. Commissioner, 512 F.2d 882
(9th Cir. 1975), affg. T.C. Memo. 1972-133. With respect to
penalties, section 7491(c) ordinarily imposes the burden of
production on respondent, as discussed below.
While claiming throughout these cases that she did not owe
any taxes or wished to settle her tax liability, petitioner has
repudiated efforts by respondent’s counsel and by the Court to
secure information necessary to a negotiated settlement or to a
determination on the merits. Petitioner seeks “waiver” of the
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Last modified: May 25, 2011