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bears the burden of production and must come forward with
sufficient evidence to show that the additions to tax and the
penalty are appropriate. Higbee v. Commissioner, 116 T.C. 438,
446 (2001). However, respondent does not bear the burden of
proof as to the additions to tax and the penalty, and once he
meets his initial burden of production, petitioner must come
forward with evidence sufficient to persuade us that those
additions to tax and the penalty do not apply. Id. at 447.
Section 6651(a)(1) provides for an addition to tax in the
case of a failure to file a required return on the prescribed due
date. Once the Commissioner meets his initial burden of
production with respect to this addition to tax, the taxpayer
bears the “heavy burden” of proving that the failure to file the
required return did not result from willful neglect and that the
failure was due to reasonable cause. United States v. Boyle, 469
U.S. 241, 245 (1985); Higbee v. Commissioner, supra at 447.
Petitioner did not file Federal income tax returns for her
1995, 1996, and 1997 tax years, and respondent has presented
evidence that petitioner received taxable income in amounts
sufficient to require her to file returns for those years. Thus,
we find that respondent has met his burden of production as to
the section 6651(a)(1) additions to tax. Petitioner presented no
evidence at trial, and she did not testify regarding her failure
to file returns. She asserts only that she did not have taxable
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