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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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Last modified: May 25, 2011