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attached to respondent’s motion was a Form 2688 (Application for
Additional Extension of Time to File U.S. Individual Income Tax
Return) signed by petitioner and his wife on April 10, 1997, in
which petitioner and his wife request additional time to file
their 1994 tax return. Furthermore, petitioner stipulated that
neither he nor his wife made estimated tax payments, and the
withholding shown on the submitted returns was minimal.8 This
evidence is sufficient to satisfy respondent’s burden of
production and shift the burden of production to petitioner as to
the additions to tax asserted in the notices of deficiency.
With respect to the increased additions to tax under section
6651(a)(1) for the years in issue, section 6651(a)(2) for 1996,
and section 6654(a) for 1995 and 1996, the same evidence is
sufficient to satisfy respondent’s burden of proof under Rule
142. Respondent’s determinations with respect to the increased
additions to tax are sustained.
C. Section 6673 Penalty
Respondent orally moved to impose a penalty against
petitioner under section 6673. Section 6673(a)(1) authorizes the
Tax Court to require a taxpayer to pay to the United States a
8 The Forms W-2 (Wage and Tax Statement) for 1994, 1995,
and 1996 show that petitioner’s wife had $2,416.48, $91.62, and
$222.20, respectively, withheld from her wages. The Forms 1099-R
(Distribution From Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRAs, Insurance Contracts, etc.) for 1994, 1995,
and 1996 show that petitioner had $22.20, $45.70, and $95.80,
respectively, withheld from his retirement pension.
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