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abuse of discretion respondent’s determinations in the notice of
determination not to abate interest under section 6404(e) for any
of petitioner’s taxable years 1987, 1988, and 1989.
De Novo Review
It is respondent’s position that respondent has the burden
of production under section 7491(c) with respect to petitioner’s
liability for each of the years at issue for the additions to tax
under section 6651(a)(1) and (2). Section 7491(c) provides:
SEC. 7491. BURDEN OF PROOF.
(c) Penalties.--Notwithstanding any other provi-
sion of this title, the Secretary shall have the burden
of production in any court proceeding with respect to
the liability of any individual for any penalty, addi-
tion to tax, or additional amount imposed by this
title.
Assuming, without deciding, that respondent has the burden of
production with respect to petitioner’s liability for each of the
years at issue for the additions to tax under section 6651(a)(1)
and (2), on the record before us, we find that respondent has met
respondent’s burden by coming forward with sufficient evidence
indicating that it is appropriate to impose on petitioner such
additions to tax for such years.5 See Higbee v. Commissioner,
116 T.C. 438, 446 (2001).
Section 6651(a)(1) imposes an addition to tax for failure to
5The parties stipulated that petitioner did not file timely
her return for each of the years at issue and that, at least as
of the date of trial in this case, petitioner had not paid timely
any portion of her unpaid liability for each of those years.
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