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no bearing on his 1997 tax liability. This Court is a court of
limited statutory jurisdiction and lacks general equitable
powers. Commissioner v. McCoy, 484 U.S. 3, 7 (1987).
Accordingly, we do not have jurisdiction over petitioner’s claims
against the Federal Government arising from his 1990 felony
conviction. Therefore, we sustain respondent’s determination of
the deficiency.
Respondent determined that petitioner is liable for an
addition to tax pursuant to section 6651(a)(1) and an addition to
tax pursuant to section 6654(a). Respondent bears the burden of
production with respect to both additions to tax. Sec. 7491(c).2
To meet his burden of production, respondent must come forward
with sufficient evidence indicating that it is appropriate to
impose the relevant penalty. The burden of proof remains with
petitioner. See Higbee v. Commissioner, 116 T.C. 438, 446-447
(2001).
Section 6651(a)(1) imposes an addition to tax for failure to
file a Federal income tax return, unless it is shown that such
failure is due to reasonable cause and not due to willful
neglect. United States v. Boyle, 469 U.S. 241, 245 (1985). A
2The Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3001, 112 Stat. 685, 726, added
sec. 7491(c), which places the burden of production on the
Secretary with respect to a taxpayer’s liability for penalties
and additions to tax in court proceedings arising in connection
with examinations commencing after July 22, 1998. Sec. 7491(c)
applies because the examination in this case commenced in 1999.
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