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under section 6662(a) for 1994. Respondent also determined
additions to tax under sections 6651(a) and 6654(a)3 for 1995.
The Commissioner's determinations are presumptively correct, and
the taxpayer bears the burden of proving otherwise. See Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Petitioners did not address the additions to tax or the accuracy-
related penalty and have therefore failed to meet their burden.
Accordingly, the additions to tax and the accuracy-related
penalty are sustained.4
By motion made at the conclusion of trial, respondent
requested the Court to impose a penalty on petitioners under
section 6673. Section 6673(a)(1) authorizes the Tax Court to
require a taxpayer to pay to the United States a penalty not to
exceed $25,000 if the proceedings have been instituted or
maintained by the taxpayer primarily for delay or if the
taxpayer's position in such proceedings is frivolous or
groundless. See sec. 6673(a)(1)(A) and (B). A position
maintained by the taxpayer is "frivolous" where it is "contrary
to established law and unsupported by a reasoned, colorable
3The addition to tax for 1995 under sec. 6654(a) applies
only to petitioner, as determined by separate notice of
deficiency.
4We do not sustain, however, the addition to tax pursuant to
sec. 6654(a) for 1994. Petitioners filed a joint Federal income
tax return for 1994. Therefore, we lack jurisdiction over the
addition to tax pursuant to sec. 6654(a) for 1994. See sec.
6665(b)(2).
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Last modified: May 25, 2011