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Commissioner, 109 T.C. 235, 257 (1997) (taxpayers have burden of
proof with respect to sec. 6662(b)(2) substantial understatement
penalties); ASAT, Inc. v. Commissioner, 108 T.C. 147, 175 (1997)
(taxpayers have burden of proof with respect to sec. 6662(b)(1)
negligence or disregard penalties).10
We have sustained respondent’s determinations concerning
Mrs. Comey’s taxable income for 1991 and 1992. At trial,
petitioners neither argued nor introduced evidence suggesting
that any exception to the section 6662 additions applied.
In short, petitioners have not shown that any exception
applies or that respondent’s determination is otherwise
erroneous; respondent’s determination of additions to Mrs.
Comey’s tax is sustained.
4. Additions and Penalties Determined Against Mr. Comey
Respondent has determined that Mr. Comey is liable for
failure to file additions under section 6651(a)(1) in the amounts
of $1,889 and $23,338 for 1991 and 1992, respectively.
Respondent has also determined that Mr. Comey is liable for
accuracy-related penalties under section 6662(a) attributable to
10 Sec. 7491(c) places the burden of production on the
Secretary with respect to the liability of any individual for any
penalty, addition to tax, or additional amount, in court
proceedings arising in connection with examinations commencing
after July 22, 1998. The petitions in the cases at hand were
filed in 1996.
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