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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 contends that petitioner is liable for additions
to tax pursuant to section 6651(a)(1) for 1998, 1999, and 2000.
Section 6651(a)(1) imposes an addition to tax for failure to file
a Federal income tax return by its due date, determined with
regard to any extension of time for filing previously granted.
For each month that the return is late the addition equals 5
percent of the tax required to be shown on the return, not to
exceed 25 percent. Sec. 6651(a)(1). Additions to tax under
section 6651(a)(1) are imposed unless the taxpayer establishes
that the failure was due to reasonable cause and not willful
neglect. Id.; Crocker v. Commissioner, 92 T.C. 899, 912 (1989).
"Reasonable cause" requires the taxpayer to demonstrate that he
exercised ordinary business care and prudence. United States v.
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