-5-
income for the subject years from the information received from
the third parties. E.g., Parker v. Commissioner, 117 F.3d 785
(5th Cir. 1997); see also Hardy v. Commissioner, 181 F.3d 1002,
1005 (9th Cir. 1999), affg. T.C. Memo. 1997-97. We sustain
respondent’s determination as to petitioner’s unreported income
given the additional fact that petitioner did not present at
trial even a scintilla of evidence to prove error in that
determination.2
B. Additions to Tax
1. Burden of Proof
Section 7491(c) requires that respondent bear the burden of
production as to the additions to tax. In order to meet this
burden, respondent must present evidence indicating that it is
appropriate to impose an addition to tax. See Higbee v.
Commissioner, 116 T.C. 438, 446 (2001).
2. Validity of Determinations
a. Section 6651(a)(1)
Section 6651(a)(1) imposes an addition to tax for failing to
file timely a required Federal income tax return, unless it is
shown that the failure was due to reasonable cause and not
2 As for his claim to certain deductions, petitioner has
neither identified nor proven that he is entitled to any such
deductions. See Rockwell v. Commissioner, 512 F.2d 882 (9th Cir.
1975), affg. T.C. Memo. 1972-133.
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