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evidence. Therefore, we conclude that the burden of proof is not
placed on respondent pursuant to section 7491(a). Accordingly,
we sustain respondent’s deficiency determinations.
B. Additions to Tax
Section 7491(c) provides that the Commissioner shall bear
the burden of production with respect to the liability of any
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).
Respondent submitted, and the Court received as evidence,
the declaration of Revenue Agent Dick Laakso, a letter dated
December 26, 2000, from petitioner to the Internal Revenue
Service (IRS), copies of several checks for the years in issue
from Texas College at Tyler payable to petitioner, two personnel
action forms listing petitioner as an assistant professor of
business and the annual salary he received ($35,000 in 1996 and
$36,050 in 1997), petitioner’s Forms W-2, petitioner’s transcript
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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