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To meet the burden of production under section 7491(c),
respondent must produce evidence showing that it is appropriate
to impose the addition to tax under section 6654 in this case;
i.e., that petitioner underpaid or did not pay estimated tax for
1996-98. To be liable for the addition to tax under section 6654
for a year in issue, petitioner must have underpaid or failed to
pay estimated tax for that year. Sec. 6654(a). To satisfy the
burden of production, respondent must produce evidence showing
that petitioner underpaid or failed to pay estimated tax for each
year in issue.
Forms 1099 show that Dain Rauscher did not withhold any tax
for petitioner for 1996-98. This suggests petitioner may have
been required to make estimated tax payments, but it does not
speak to whether she did so.
Respondent relies on the notices of deficiency as support
for the proposition that petitioner made no estimated tax
payments for 1996-98. The workpapers attached to the notices of
deficiency for 1996-98 show no tax credits, withholdings, or
estimated tax payments for petitioner for those years.
Calculations attached to a notice of deficiency are not evidence
of the truth of the matters alleged therein. Blanco v.
Commissioner, 56 T.C. 512, 515 (1971); Fitzner v. Commissioner,
31 T.C. 1252, 1255 (1959); Blundon v. Commissioner, 32 B.T.A.
285, 288-289 (1935). It is especially appropriate in the context
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