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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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Last modified: May 25, 2011