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reasonable cause and not due to willful neglect.6 We sustain
respondent’s determination as modified by the concession as to
when the return was due.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
6 Sec. 7491(c) provides that respondent has the “burden of
production” for the addition to tax. That burden is satisfied
when respondent shows that the return was not timely filed. It
does not include establishing that there was not reasonable
cause. See Higbee v. Commissioner, 116 T.C. 438, 446 (2001).
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Last modified: May 25, 2011