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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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