On July 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Weiderman v. Commissioner (T.C. Memo. 2020-109). The primary issue before the court in Weiderman v. Commissioner was whether the court should permit the reopening of the record to allow the IRS to submit evidence that it complied with the supervisory approval requirements of IRC § 6751(b)(1). Satisfying Presumption of Correctness of IRS Determination in Cases Involving Unreported Income in Weiderman v. Commissioner For the presumption of correctness of an IRS determination to adhere in cases involving unreported income the IRS must provide “some reasonable foundation connecting the taxpayer with the income-producing activity” or demonstrate that the taxpayer received unreported income. See Weimerskirch v. Commissioner, 596 F.2d 358, 360-361 (9th Cir. 1979) (reasonable foundation), rev’g 67 T.C. 672 (1977); Hardy v. Commissioner, 181 F.3d 1002, 1004 (9th Cir. 1999) (receipt), aff’g T.C. Memo. 1997-97. Once the…