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cause and not willful neglect. See sec. 6651(a)(1).
The Commissioner has the "burden of production in any court
proceeding with respect to the liability of any individual for
any" addition to tax. Sec. 7491(c). It is clear from the record
here that petitioner did not file a timely tax return. His
explanation for his failure to file timely was that he filed a
"zero" return because "I was led astray, and learned that I was
doing the wrong thing. It just took some time."
The Court holds that petitioner's return for the year was not
timely filed and that petitioner has not shown that the delay was
due to reasonable cause and not willful neglect.
Accuracy-related Penalty under Section 6662
The Commissioner has the "burden of production in any court
proceeding with respect to the liability of any individual for any
penalty" under section 6662(a). Sec. 7491(c); Higbee v.
Commissioner, 116 T.C. 438, 446-447 (2001). To meet this burden,
the Commissioner must come forward with sufficient evidence
indicating that it is appropriate to impose the penalty. Higbee
v. Commissioner, supra at 447. Once the Commissioner meets his
burden of production, the taxpayer must come forward with evidence
sufficient to persuade the Court that the Commissioner's
determination is incorrect. Id. The taxpayer also bears the
burden of proof with regard to issues of reasonable cause,
substantial authority, or similar provisions. Id. at 446.
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