Armando Vega - Page 8





                                        - 7 -                                         
          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).               





Page:  Previous  1  2  3  4  5  6  7  8  

Last modified: May 25, 2011