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During the hearing, counsel for respondent failed to offer
any evidence in support of respondent’s determination that
petitioner is liable for the addition to tax under section
6651(a)(1). Counsel for respondent asserted that it was
respondent’s position that he was not obligated to submit
evidence in support of the addition to tax.
Following the hearing, the Court directed respondent to file
a memorandum addressing the question whether respondent bears the
burden of production under section 7491(c) with regard to the
addition to tax under section 6651(a)(1). Respondent
subsequently filed a supplement to his motion to dismiss in which
he argued that, insofar as petitioner failed to state a claim
upon which relief may be granted with respect to any issue,
specifically including the addition to tax under section
6651(a)(1), respondent is not obliged to produce evidence in
support of that determination.
Discussion
Rule 34(b)(4) requires that a petition filed in this Court
shall contain clear and concise assignments of each and every
error that the taxpayer alleges to have been committed by the
Commissioner in the determination of the deficiency and the
additions to tax or penalties in dispute. Rule 34(b)(5) further
requires that the petition shall contain clear and concise
lettered statements of the facts on which the taxpayer bases the
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Last modified: May 25, 2011