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Additions to Tax for Failure To File Timely Under Section 6651(a)
The Commissioner has the “burden of production in any court
proceeding with respect to the liability of any individual for
any * * * addition to tax” under section 6651(a). Sec. 7491(c).
To meet this burden, the Commissioner must come forward with
sufficient evidence indicating that it is appropriate to impose
the relevant penalty or addition to tax. Higbee v. Commissioner,
116 T.C. 438, 446 (2001). Once the Commissioner meets his burden
of production, the taxpayer must come forward with evidence
sufficient to persuade a court that the Commissioner’s
determination is incorrect. Id. at 447. The taxpayer also bears
the burden of proof with regard to issues of reasonable cause,
substantial authority, or similar provisions. Id. at 446.
In the present case, respondent has satisfied his burden of
production under section 7491(c) by establishing that
petitioner’s 1997 and 1998 Federal income tax returns were not
timely filed. Petitioner does not assert, nor did he present any
evidence, that the returns for the years in issue were received
or mailed before the due dates.
Section 6651(a)(1) imposes an addition to tax of 5 percent
per month of the amount of tax required to be shown on the
return, not to exceed 25 percent, for failure to timely file a
return. The addition to tax under section 6651(a)(1) is imposed
unless the taxpayer establishes that the failure was due to
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Last modified: May 25, 2011