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6 B.T.A. 881, 882 (1927); see also Banks v. Commissioner, T.C.
Memo. 2001-48; Collins v. Commissioner, T.C. Memo. 1994-409;
Taylor v. Commissioner, T.C. Memo. 1989-201; McCanless v.
Commissioner, T.C. Memo. 1987-573.
Respondent has satisfied his burden of production in that
the record establishes that petitioner has never filed a 1998 tax
return. Petitioner must establish reasonable cause in order to
prevail as to the portion of the addition to tax for which he
bears the burden of proof. Petitioner has failed to present any
persuasive evidence establishing that his failure to file that
return timely was due to reasonable cause and was not due to
willful neglect. Respondent, in turn, also has failed to
introduce any evidence establishing to the contrary; i.e., that
petitioner’s failure to file timely was not due to reasonable
cause or was due to willful neglect. We sustain respondent’s
determination as to the addition to tax under section 6651(a)(1)
included in the notice of deficiency but hold for petitioner as
to the portion of that addition to tax asserted in the answer.
b. Section 6654
Section 6654 imposes an addition to tax on an underpayment
of estimated tax. This addition to tax is mandatory unless the
taxpayer establishes that one of the exceptions listed in section
6654(e) applies. Recklitis v. Commissioner, 91 T.C. 874, 913
(1988).
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