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that would have increased the taxpayer’s liability; i.e., that
the Commissioner relied on section 66(b) to disregard the income
attribution consequences of California community property law.
Petitioners’ notice of deficiency clearly referenced a
determination regarding petitioners’ distributive share of income
and loss from involvement in a partnership. Gold Coast was the
only partnership reported on petitioners’ 2001 and 2002
individual income tax returns. The adjustments in the notice of
deficiency clearly stem from respondent’s determination that the
changes in petitioners’ amended 2001 and 2002 income tax returns
were improper. We therefore find petitioners’ reliance on Shea
misplaced and decline to shift the burden of proof to respondent.
IV. Petitioners’ Request for Judicial Notice
Petitioners request that we take judicial notice of the
contents of respondent’s Form 1065 and the instructions thereto.
Although it is not clear from petitioners’ request, we assume the
request relates to the forms and instructions for 2001 and 2002.
This Court routinely takes judicial notice of the contents
of the Commissioner’s official publications as published by the
U.S. Government Printing Office. See, e.g., Nicklaus v.
Commissioner, 117 T.C. 117, 118 n.2 (2001); Westcott v.
Commissioner, T.C. Memo. 2006-245; Boltinghouse v. Commissioner,
T.C. Memo. 2003-134 n.2; Stafford v. Commissioner, T.C. Memo.
1997-50, affd. 146 F.3d 868 (5th Cir. 1998). We will do so here.
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