The following excerpt is from Hardy v. Comm'r of Internal Revenue, 181 F.3d 1002 (9th Cir. 1998):
See Rapp, 774 F.2d at 935. If the petitioner succeeds in showing that the deficiency was arbitrary or erroneous, the burden shifts back to the Commissioner to show that the assessment was correct. See Palmer, 116 F.3d at 1312; Keogh v. Commissioner, 713 F.2d 496, 501 (9th Cir. 1983).
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