- 7 - administrative file for the years in issue, and he concluded that petitioner did not file returns and that there were no prepayment credits to offset the tax petitioner owed. He also testified that the administrative file did not contain any tax returns. On the basis of the evidence, we find as a fact that petitioner did not timely file his returns for the years in issue. Petitioner did not present evidence indicating that his failure to file was due to reasonable cause and not due to willful neglect. Higbee v. Commissioner, supra at 446-447 (stating that the taxpayer bears the burden of proof regarding reasonable cause). Accordingly, on this issue, we sustain respondent’s determination. 2. Section 6654. Failure To Pay Estimated Tax Section 6654 imposes an addition to tax for failure to pay estimated income tax. The amount of the credit for withholding is deemed to be a payment of estimated tax. See sec. 6654(g). In calculating the additions to tax, the statutory notices of deficiency, which respondent attached to the answer, give petitioner credit for withholding for 1994, 1995, and 1996. Additionally, Appeals Officer Henstridge testified that the IRS had no record of petitioner’s making any estimated tax payments. On the basis of the evidence, we conclude that respondent has met his burden of production pursuant to section 7491(c) regarding this issue. Thus, petitioner must come forward withPage: Previous 1 2 3 4 5 6 7 8 Next
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