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IV. Addition to Tax
Section 6651(a)(1) imposes an addition to tax for failure to
file a required return on the date prescribed, unless it is shown
that such failure is due to reasonable cause and not willful
neglect. To meet his burden of production pursuant to section
7491(c), respondent “must come forward with sufficient evidence
indicating that it is appropriate to impose the relevant penalty”
but “need not introduce evidence regarding reasonable cause,
substantial authority, or similar provisions.” Higbee v.
Commissioner, supra at ___ (slip op. at 15).
Respondent concedes that petitioner is not liable for the
1994 addition to tax. Petitioner’s 1995 return was due on
October 15, 1996. Respondent has shown that he received the 1995
return on November 22, 1996. Petitioner has not shown that such
failure to file by the prescribed date was due to reasonable
cause and not willful neglect. See sec. 6651(a)(1).
Accordingly, we conclude that respondent has produced sufficient
evidence indicating that the section 6651(a)(1) addition is
appropriate, and petitioner is liable for the 1995 addition to
tax.
V. Accuracy-Related Penalties
Section 6662(a) imposes a penalty on an underpayment of tax
required to be shown on a return. Section 6664(c)(1) provides
that no penalty shall be imposed if it is shown that there was
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