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petitioner’s taxable year 2003. On March 16, 2005, respondent
issued a statutory notice of deficiency for petitioner’s taxable
year 2002.
Discussion
Income Tax Liabilities
Petitioner has abandoned his position that he is not liable
for income taxes, for fear of imposition of frivolous argument
penalties. He has conceded his liability for income taxes for
the years in issue. Petitioner does, however, dispute the tax
due as calculated in the notices of deficiency.
The Commissioner’s determination in a notice of deficiency
is generally presumed correct, and the taxpayer has the burden of
proving that the determination is erroneous. See Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933). Under certain
circumstances, the burden of proof with respect to relevant
factual issues may shift to the Commissioner under section
7491(a). Petitioner has neither alleged that section 7491(a)
applies nor established his compliance with the requirements of
section 7491(a)(2)(A) and (B) to substantiate items, maintain
records, and cooperate fully with respondent’s reasonable
requests. Therefore, the burden of proof does not shift to
respondent.
Petitioner alleges error in respondent’s use of married
filing separately as his filing status for calculation of his
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