Mark R. Halcott - Page 5

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          liability of any individual for any addition to tax.3  Higbee v.            
          Commissioner, 116 T.C. 438, 446-447 (2001).  To meet his burden             
          of production, respondent must come forward with sufficient                 
          evidence indicating that it is appropriate to impose the addition           
          to tax.  Id.  Once respondent meets his burden of production,               
          petitioner must come forward with evidence sufficient to persuade           
          the Court that respondent’s determination is incorrect.  Id.                
               Respondent argues that petitioner is liable for an addition            
          to tax under section 6651(a)(1).  Section 6651(a)(1) imposes an             
          addition to tax for failure to file a return on the date                    
          prescribed (determined with regard to any extension of time for             
          filing), unless the taxpayer can establish that such failure is             
          because of reasonable cause and not because of willful neglect.             
          The issue is whether petitioner filed a valid return for section            
          6651(a)(1) purposes.                                                        
               Respondent introduced at trial and the Court received into             
          evidence petitioner’s Form 4340, Certificate of Assessments,                
          Payments, and Other Specified Matters, which indicated that                 
          respondent did not receive a processable Federal income tax                 

               3  In Funk v. Commissioner, 123 T.C. 213, 218 (2004), we               
          held that when a taxpayer 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 sec. 7491.  In the present               
          case, the paragraphs that the Court did not strike in the amended           
          petition relate to petitioner’s argument that he is not liable              
          for an addition to tax under sec. 6651(a)(1).                               

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