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taxpayer to income-generating activity or to the receipt of
funds.” Richardson v. Commissioner, supra (citing United States
v. Walton, supra at 918-919). Once the Commissioner meets his
initial burden of production, the taxpayers bear the “burden of
producing credible evidence that they did not earn the taxable
income attributed to them or of presenting an argument that the
IRS deficiency calculations were not grounded on a minimal
evidentiary foundation.” United States v. Walton, supra at 919.
To satisfy his initial burden of production, respondent
introduced into evidence Forms 1099-Misc issued to petitioner by
14 third-party payors. Respondent also introduced into evidence
checks issued to and cashed by petitioner from two third-party
payors. Respondent introduced the Forms 1099-Misc as business
records through written declarations under rules 803(6) and
902(11) of the Federal Rules of Evidence and introduced the
checks as self-authenticating commercial paper under rule 902(9)
of the Federal Rules of Evidence.6
6 Petitioner argued on brief that respondent had the burden
of proof regarding the unreported income adjustments and
respondent did not satisfy that burden because the business
records and checks offered at trial were inadmissible. As
discussed elsewhere in this opinion, respondent bears only the
initial burden of production and not the ultimate burden of
proof. Respondent has satisfied his initial burden of production
by introducing the business records and checks. The business
records in question were kept in the regular course of business
and were properly authenticated in certifications submitted under
Fed. R. Evid. 803(6) and 902(11), and the checks are self-
authenticating commercial paper under Fed. R. Evid. 902(9).
(continued...)
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