Larry J. and Sherilyn Wadsworth - Page 22

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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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