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income in amounts sufficient to require her to file returns for
the years at issue. Petitioner has not established that her
failure to file a return was due to reasonable cause and not
willful neglect, and we sustain the section 6651(a)(1) additions
to tax as determined.
Section 6651(a)(2) provides for an addition to tax in the
case of a failure to pay an amount of tax shown on any return.
Respondent claims that he has met his burden of production under
section 7491(c) with respect to the section 6651(a)(2) additions
to tax. In his opening brief at 11, his complete argument was as
follows:
Respondent has met his burden of production with
respect to asserted I.R.C. �� 6651(a)(1), (a)(2), and
6654 additions to taxes.
By I.R.C. � 7491(c) Respondent has the burden of
production with respect to any penalty, addition to
tax, or additional amounts. The “burden of production”
is not the same as the “burden of proof.” The burden
of production is less strenuous than the burden of
proof, requiring only that Respondent 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. at 446-47. Respondent
has shown that Petitioner did not file any income tax
returns during these years and that she earned
sufficient income to require her to file returns.
(Exhibit 5-R, Certified Certificate of No Record; Prof.
Exs. 7-R, 8-R, 9-R; Presumption of Correctness, see
Argument I.) Thus, Respondent’s burden of production
has been met. See Higbee v. Commissioner, 116 T.C. at
446-47; Lutz v. Commissioner, T.C. Memo. 2002-89.
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