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individual for additions to tax. To meet his burden of
production, the Commissioner must come forward with sufficient
evidence indicating that it is appropriate to impose this
addition to tax.2 See Higbee v. Commissioner, 116 T.C. 438, 446
(2001).
In addition to filing the answer, respondent submitted, and
the Court received as evidence, petitioner’s transcripts of
account for 1994, 1995, and 1996. Respondent also called Appeals
Officer Steve Henstridge to testify about the additions to tax
determined by respondent.
1. Section 6651(a)(1). Failure To File
Section 6651(a)(1) imposes an addition to tax for failure to
file a return on the date prescribed (determined with regard to
any extension of time for filing), unless the taxpayer can
establish that such failure is due to reasonable cause and not
due to willful neglect. The transcripts of account indicate that
the Internal Revenue Service (IRS) did not receive returns from
petitioner for 1994, 1995, and 1996. Additionally, Appeals
Officer Henstridge testified that he reviewed petitioner’s
2 We do not decide herein whether the Commissioner could
meet the burden of production if he did not produce any evidence
when the taxpayer failed to appear for trial. For example, it
might be possible for the Commissioner to satisfy the burden of
production under sec. 7491(c) without presenting any evidence if
the answer contained “well-pleaded facts”. Smith v.
Commissioner, 91 T.C. 1049, 1056-1057, 1058-1059 (1988), affd.
926 F.2d 1470 (6th Cir. 1991). We, however, leave that decision
for another day.
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