- 25 -
1291 (1981).
B. Section 6653(a)--Negligence
In a notice of deficiency, respondent determined that
petitioner Allan J. Becker was liable for the additions to tax
for negligence under section 6653(a)(1) and (2) for 1982.10
Petitioner has the burden of proving that respondent's
determination of these additions to tax are erroneous. Rule
142(a); Luman v. Commissioner, 79 T.C. 846, 860-861 (1982). In
her answer, respondent asserted that both petitioners were liable
for the addition to tax for negligence under section 6653(a) for
1979; that petitioner Allan J. Becker was liable for additions to
tax for negligence under section 6653(a)(1) and (2) for 1981; and
increased the amount of the deficiency subject to section
6653(a)(2) for 1982. Because these additions to tax were raised
for the first time, or increased, in her answer, the burden of
proof to that extent is shifted to respondent. Rule 142(a);
Vecchio v. Commissioner, 103 T.C. 170, 196 (1994); Bagby v.
9(...continued)
Becker moot. The parties stipulated that she is not liable for
any tax, interest, or additions to tax resulting from any losses
or investment tax and business energy credits claimed by
petitioner on his 1981 and 1982 tax returns as a result of his
participation in the Plastics Recycling Program. The 1979
deficiency and addition to tax resulted exclusively from the
carryback of an unused business energy credit claimed by
petitioner in 1982, as a result of his participation in SAB
Recovery.
10 In the notice of deficiency issued for taxable year 1982,
respondent referred to sec. 6653(a)(2) as sec. 6653(a)(1)(B).
Page: Previous 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 NextLast modified: May 25, 2011