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which applies to the facts of these cases.6 Id. This Court has
interpreted an overpayment as occurring when the taxpayer has
made a payment of tax greater than the amount properly due. Id.
at 129; see Estate of Baumgardner v. Commissioner, 85 T.C. 445,
450 (1985).
As determined above, petitioner is liable for the tax
liability for 2000 which exceeded the withholding payment of
$1,538, as respondent determined in the notice of deficiency. As
a result, there is no overpayment that petitioner is entitled to
because he did not make a payment of tax greater than the amount
properly due.
III. Additions to Tax
Respondent determined that petitioner is liable for
additions to tax pursuant to section 6651(a)(1) for 1996 and
1997. Section 6651(a)(1) imposes an addition to tax for failure
to file a return on the date prescribed (determined with regard
to any extension of time for filing), unless the taxpayer can
establish that such failure is due to reasonable cause and not
due to willful neglect. Section 7491(c) requires respondent to
carry the burden of production with respect to any addition to
6 Sec. 6401(a) provides:
The term “overpayment” includes that part of the amount of
the payment of any internal revenue tax which is assessed or
collected after the expiration of the period of limitation
properly applicable thereto.
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