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under section 7491(c) to offer evidence in support of the
addition to tax under section 6651(a)(1). As we see it, in the
absence of a justiciable claim with respect to the addition to
tax under section 6651(a)(1), petitioner is deemed to have
conceded that item. See Rule 34(b)(4); Swain v. Commissioner,
supra at 364-365; Jarvis v. Commissioner, 78 T.C. at 658 n.19.
Stated differently, where a petition fails to state a claim in
respect of penalties, additions to tax, and/or additional
amounts, the Commissioner incurs no obligation to produce
evidence in support of such determinations pursuant to section
7491(c). See, e.g., Parker v. Commissioner, 117 F.3d 785, 787
(5th Cir. 1997) (the Commissioner has no obligation to
investigate (or produce evidence with respect to) a third-party
payment report that is not disputed by the taxpayer).
Consistent with the foregoing, we shall grant respondent’s
motion to dismiss, as supplemented, in that we shall enter a
decision in this case sustaining respondent’s determinations as
set forth in the notice of deficiency issued to petitioner. See
Rules 34(a)(1), 123(b); Scherping v. Commissioner, 747 F.2d 478
(8th Cir. 1984).
We turn now to section 6673(a). As relevant herein, section
6673(a)(1) authorizes the Tax Court to require a taxpayer to pay
to the United States a penalty not in excess of $25,000 whenever
it appears that proceedings have been instituted or maintained by
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