- 9 - sufficient to persuade the Court that respondent’s determination is incorrect or that an exception applies. Rule 142(a); Welch v. Helvering, 290 U.S. at 115; see Higbee v. Commissioner, supra at 447. Petitioner presented no evidence that he timely filed a return for 1999 or that his failure to file was due to reasonable cause and not due to willful neglect. We hold that petitioner is liable for the addition to tax pursuant to section 6651(a)(1). B. Section 6654(a) Section 6654 imposes an addition to tax for failure to pay estimated income tax. Respondent submitted petitioner’s Form W- 2, Wage and Tax Statement, for 1999 from Kmart and a Form 4340, Certificate of Assessments, Payments, and Other Specified Matters, for petitioner’s 1999 tax year. The forms indicate that petitioner did not have any Federal income tax withheld and did not make any estimated income tax payments for 1999. We conclude that respondent satisfied his burden of production regarding this issue. Thus, petitioner must come forward with evidence sufficient to persuade the Court that respondent’s determination is incorrect or that an exception applies. Rule 142(a); Welch v. Helvering, supra at 115; see Higbee v. Commissioner, supra at 447. Petitioner presented no evidence that he had any income tax withheld, paid any estimated income taxes for 1999, or that anPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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