- 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