gain, the petitioner was unable to prove otherwise when he offered no evidence to show otherwise). 69 . Decl. of Caldwell, Form 1040, [Doc. 93-17] at ex. 11. 70 . See Blodgett v. Comm’r, 394 F.3d 1030, 1040 (8th Cir.2005) ("A tax return is generally considered inadmissible hearsay with the exception that the return may constitute an admission by the taxpayer.”). 71 . 26 U.S.C. § 7491(c). 72 . Decl. of Bailey, [Doc. 83-2] at para. 7. 73 . See Decl. of Bailey, Forms 4340, [Docs. 83-3 to -9] at exs. 1-9. 74 . See e.g., United States v. Sadler, No. 13-7207, 2015 WL 4610950, at *3 (E.D.Penn. Aug. 3, 2015) (finding the Forms 4340 met the Government’s burden of production (citing Hughes v. United States, 953 F.2d 531, 539-40 (9th Cir. 1992)); McLaine v. Comm’r, 138 T.C. 228, 245-46 (2012) (<HOLDING>)). 75 . Decl. of Bailey, [Doc. 83-2] at para.
holding that the government bears the burden of proof with respect to the issue of whether termination for default was justified holding that a preponderanceoftheevidence standard with respect to sentencing matters satisfies due process requirements holding this court generally lacks jurisdiction over the sec 6651a2 addition to tax for failure to pay tax holding that the trustee bears the burden of proof with respect to the issue of insolvency under ohio law holding that a form 4340 satisfies the commissioners burden of production under section 7491c with respect to additions to tax for failure to timely pay