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taxpayer’s return for the preceding taxable year exceeds
$150,000, a higher percentage may apply. Sec. 6654(d)(1)(C).
Respondent has proven that petitioner (1) was required to
file returns for 1999 through 2003, (2) did not file returns for
those years, (3) had an obligation to pay tax for each of those
years, and (4) did not make any estimated tax payments for those
years or have any tax withheld. Therefore, respondent has met
his burden of production with respect to taxable years 2000
through 2003 because petitioner had a required annual payment
under section 6654(d)(1)(B) for each of those years. Sec.
7491(c). Petitioner has provided no contrary evidence, and we
find that no exemption under section 6654(e) applies.
Accordingly, we hold that petitioner is liable for the additions
to tax under section 6654 for taxable years 2000 through 2003.
With respect to taxable year 1999, petitioner stipulated
that he had a tax liability for 1998 and paid this liability, but
the record contains no evidence as to the amount of petitioner’s
tax liability for 1998. We have held that the Commissioner must
introduce evidence showing whether a taxpayer filed a return for
the year preceding the year in issue and, if so, the amount of
the tax shown on the return, in order to meet his burden; without
that information, the Court cannot complete the comparison
required by section 6654(d)(1)(B). Wheeler v. Commissioner, 127
T.C. 200, 212 (2006); Smith v. Commissioner, T.C. Memo. 2007-121;
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