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issue for additions to tax under sections 6651(a)(1) and 6654(a).
On March 7, 2003, petitioner submitted a document to the
Court entitled “Trial Memorandum of Petitioner” that the Court
had filed (petitioner’s trial memorandum). Petitioner’s trial
memorandum contained various statements, contentions, and argu-
ments with respect to what constitutes income for tax purposes
that the Court found in an Order dated March 10, 2003 (March 10,
2003 Order) to be frivolous and groundless. In the Court’s March
10, 2003 Order, the Court reminded petitioner about section
6673(a)(1) and informed him that if he continued to advance
frivolous and/or groundless statements, contentions, and argu-
ments, the Court would be inclined to impose a penalty on him
under section 6673(a)(1).
Discussion
Respondent concedes that the examination of the years at
issue commenced after July 22, 1998. Consequently, respondent
has the burden of production under section 7491(c) with respect
to the additions to tax determined in the notice under sections
6651(a)(1) and 6654(a). As for whether petitioner’s burden under
Rule 142(a) and Welch v. Helvering, 290 U.S. 111, 115 (1933), of
proving error in respondent’s determinations relating to his net
profit for each of the years at issue from his washing machine
repair business, his pension income for 1997, and the 10-percent
additional tax under section 72(t)(1) has shifted to respondent
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Last modified: May 25, 2011