David W. Chiu - Page 26

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            published opinion 71 F.3d 877 (5th Cir. 1995).  Petitioner bears                             
            the burden of proof on this issue, Baldwin v. Commissioner, 84                               
            T.C. 859, 871 (1985), and the record contains no evidence to                                 
            suggest that petitioner falls within one of these exceptions.                                
            Therefore, he is liable for an addition to tax under section                                 
            6654(a).                                                                                     
                  To reflect the foregoing and concessions,                                              
                                                          Decision will be entered                       
                                                    under Rule 155.                                      

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