- 15 - Petitioners timely petitioned this Court to redetermine all of respondent’s adjustments. OPINION I. Burden of Proof Petitioners contend that under section 7491(a), respondent bears the burden of proof relating to all items in the notice of deficiency. Petitioners also contend that respondent’s determinations relating to 1999 are arbitrary and capricious, but we will address that issue separately with respect to those items. As a general rule, taxpayers bear the burden of proving that the Commissioner’s determinations are incorrect. Rule 142(a). However, section 7491(a) may in specific circumstances place the burden on the Commissioner with regard to any factual issue relating to a taxpayer’s liability for tax if the taxpayers produce credible evidence with respect to that issue and meet the requirements found in section 7491(a)(2). The requirements applicable here are that the taxpayers have (1) complied with all substantiation requirements of the Code, (2) maintained all required records, and (3) cooperated with reasonable requests by the Secretary for witnesses, information, documents, meetings, and interviews. The taxpayers bear the burden of proving that they have met the requirements of section 7491(a)(2). Miner v.Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: March 27, 2008