Marie Suze Bien-Aime - Page 8

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               Petitioner has not provided any evidence to substantiate an            
          allowance of itemized deductions in excess of those allowed by              
          respondent.  Respondent's determination is sustained.                       
               Under section 7491(c), the Commissioner has the burden of              
          production in any court proceeding with respect to the liability            
          of any individual for any penalty or addition to tax.  Higbee v.            
          Commissioner, 116 T.C. 438, 446-447 (2001).  In order to meet his           
          burden of production, the Commissioner must come forward with               
          sufficient evidence indicating that it is appropriate to impose             
          the addition to tax for failure to file in the particular case.             
          Id. at 446.  Once the Commissioner meets his burden of                      
          production, the taxpayer must come forward with evidence                    
          sufficient to persuade a court that the Commissioner's                      
          determination is incorrect.  Id. at 447.                                    
               Respondent determined petitioner is liable for an                      
          accuracy-related penalty pursuant to section 6662(a) for each of            
          the years in issue.  Section 6662(a) imposes a penalty of 20                
          percent of the portion of the underpayment which is attributable            
          to, inter alia, negligence or disregard of rules or regulations.            
          Sec. 6662(b)(1).  Negligence is the "'lack of due care or failure           
          to do what a reasonable and ordinarily prudent person would do              
          under the circumstances.'"  Neely v. Commissioner, 85 T.C. 934,             
          947 (1985) (quoting Marcello v. Commissioner, 380 F.2d 499, 506             
          (5th Cir. 1967)).  It includes any failure by the taxpayer to               






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