Gloria J. Spurlock - Page 23

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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           
                    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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