Gloria J. Spurlock - Page 2

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                    Held, further, the additions to tax under secs.                   
               6651(a)(1) and 6654, I.R.C., are sustained.                            
                    Held, further, sec. 6651(a)(2), I.R.C., provides                  
               for an addition to tax where a taxpayer fails to pay                   
               the amount shown as tax on any return.  P did not file                 
               returns; however, under sec. 6651(g), I.R.C., a return                 
               R prepares pursuant to sec. 6020(b), I.R.C., is                        
               considered a return for purposes of the addition to tax                
               under sec. 6651(a)(2), I.R.C.  Under sec. 7491(c),                     
               I.R.C., R has the burden to initially come forward with                
               evidence that it is appropriate to apply a penalty.  R                 
               failed to introduce evidence that returns showing an                   
               amount of tax were prepared and subscribed in                          
               accordance with sec. 6020(b), I.R.C.  See Millsap v.                   
               Commissioner, 91 T.C. 926 (1988); Phillips v.                          
               Commissioner, 86 T.C. 433 (1986), affd. in part and                    
               revd. in part on other grounds 851 F.2d 1492 (D.C. Cir.                
               1988).  Accordingly, the additions to tax under sec.                   
               6651(a)(2), I.R.C., do not apply.                                      

               Gloria J. Spurlock, pro se.                                            
               Frederick W. Krieg, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Respondent issued a notice of deficiency to              
          petitioner in which he determined the following Federal income              
          tax deficiencies and additions to tax:                                      
                                   Additions to tax                                   
          Year      Deficiency     Sec. 6651(a)(1)Sec. 6651(a)(2)Sec. 6654            
          1995      $2,747         $533.75            N/A        $112.10              
          1996      5,082          1,125.68      To be determined.     265.81         
          1997      3,149          539.55      To be determined.     123.81           
          We previously denied petitioner’s motions for partial summary               
          judgment in Spurlock v. Commissioner, 118 T.C. 155 (2002).  In              

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