§491

Respondent determined the excise tax due under subtitleD: By its terms sectionr7491(à) does not apply to.taxes detèrmined under subtitle D, and petitioners bear the burden ofproofwith respect to the excise tax adjustments.

Section 491(a) applies only to subtitles A and B,'which include income taxes and estate and gift taxes. See also Paschall v. 17Petitioners conceded another adjustmentto the Yolo return. See supra note 4. - 22 - Commissioner, 137 T.C. 8, 17 (2011). Respondent determined the excise tax due under subtitleD: By its terms sectionr7491(à) does not apply

Respondent bears'the burden of production under section 491(c), and petitioner bears the burden of proof.

- 7 - Petitioners árgue that the -burden of proving the fair market values of the facade easements shifts to respondent under section 491(a) because they presented credible evidence of the fair arket values.

appears to abandon in her answering briefc that. "the Commissioner' s determination * *- * is entitled to a presumption of correctness" . See Butler v. Commissioner, 1!14· T.C. 276, 292 (2000). ¹SIn so holding, we reject petitioner's contention that sec. 491(a) shifts the burden of proof to respondent in the instant ase. See Jonson v. Commissioner, 118 T.C. 106, 125 (2002) . In ny event the ïecord establishes that respondent's examination of the 1995 joint return commenced in 1997. See sec. 7491