Charles R. Godwin et al. - Page 13

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          that Rule 155 computations would be necessary.  We will therefore           
          order Rule 155 computations in both the section 6330 cases and              
          the deficiency case.  See Sponberg v. Commissioner, T.C. Memo.              
          1.  Judicial Review and Burden of Proof                                     
               If the taxpayers in a section 6330 case did not receive a              
          notice of deficiency or otherwise have an opportunity to dispute            
          the tax liability, the Court reviews the underlying tax liability           
          de novo; the Court reviews for abuse of discretion the                      
          administrative determination of the IRS Appeals Office to collect           
          the tax liability.  Sego v. Commissioner, 114 T.C. 604, 610                 
          (2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).                 
               We review de novo respondent’s determinations that                     
          petitioners are liable for the section 6654(a) and 6651(a)(1) and           
          (2) additions to tax.  See Downing v. Commissioner, 118 T.C. 22,            
          29 (2002); Joye v. Commissioner, T.C. Memo. 2002-14.  If we                 
          should find petitioners are liable for those additions to tax, we           
          would review for abuse of discretion respondent’s determinations            
          to proceed to collect those additions.  See Downing v.                      
          Commissioner, supra; Joye v. Commissioner, supra.                           
               Respondent concedes, under section 7491(c), that he bears              
          the burden of production of coming forward with sufficient                  
          evidence that the additions to tax are appropriate.  See Higbee             
          v. Commissioner, 116 T.C. 438, 446-447 (2001); cf. Joye v.                  

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