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of section 7491(c), which requires respondent to meet the burden
of production, not to treat notices of deficiency as self-
proving. Respondent produced no other evidence of petitioner’s
tax payment history for 1996-98.5
We conclude that respondent did not meet the burden of
production under section 7491(c) and therefore hold that
petitioner is not liable for, as to, the addition to tax under
section 6654. To reflect the foregoing and concessions of the
parties,
Decision will be
entered under Rule 155.
5 In contrast, in Patton v. Commissioner, T.C. Memo. 2001-
256, the Commissioner submitted the taxpayer’s Forms W-2, the
taxpayer’s transcript of account listing Forms 1099B, 1099S,
1099DIV, and 1099INT received by the IRS for the years in issue
(which indicated that no Federal income tax was withheld), and
the declaration of the revenue agent made under penalties of
perjury in which he swore that the taxpayer did not pay tax
during the years in issue. We held that the Commissioner met the
burden of production as to the addition to tax under sec. 6654
for failure to pay estimated tax. See also Motley v.
Commissioner, T.C. Memo. 2001-257 (Commissioner produced
transcripts of account and the Appeals officer’s testimony that
the IRS had no record of the taxpayer’s making estimated tax
payments). In accord, Dimon v. Commissioner, T.C. Memo. 2002-105
(the record established that the taxpayers made no estimated tax
payments, except for a nominal amount withheld from wages, for
the year in issue); Howard v. Commissioner, T.C. Memo. 2002-85
(the record established that the taxpayer underpaid the estimated
tax due for the year in issue).
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