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[*28] After the Commissioner reconstructs a taxpayer’s income and determines a deficiency, the taxpayer bears the burden of proving that the Commissioner’s use of the bank deposits method is unfair or inaccurate. See Clayton v. Commissioner, 102 T.C. at 645. The taxpayer must prove that the reconstruction is in error and may do so, in whole or in part, by proving that a deposit is not taxable. See id.

Respondent introduced credible evidence that petitioner did not maintain adequate books and records with respect to her income. Although the record contains evidence that she maintained some records with respect to the operations of CSE, these records alone do not clearly reflect CSE’s income. See Holland v. United States, 348 U.S. 121, 133-134 (1954). Petitioner did not maintain any records with respect to other income and/or her proper share of CSE’s income.

Therefore, we find that it was reasonable for respondent to use an indirect method, i.e., the bank deposits method, to reconstruct her income. For each year at issue respondent reconstructed petitioner’s income using the bank deposits method. Respondent analyzed petitioner’s bank records and prepared schedules that summarized the deposits to, disbursements from, and other transactions occurring in petitioner’s and CSE’s bank accounts during the years at