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Addition to Tax Under Section 6651(a)(1)
Respondent determined that petitioner is liable for the
addition to tax under section 6651(a)(1). Section 6651(a)(1)
imposes an addition to tax for failure to file a tax return on
the date prescribed for filing, unless petitioner proves that
such failure to file was due to reasonable cause and not willful
neglect. Sec. 6651(a)(1); Higbee v. Commissioner, 116 T.C. 438,
447 (2001).
Respondent must carry the burden of production with respect
to the addition to tax under section 6651(a)(1). Sec. 7491(c);
Higbee v. Commissioner, supra at 446-447. To satisfy respon-
dent’s burden of production, respondent must come forward with
“sufficient evidence indicating that it is appropriate to impose”
the addition to tax. Higbee v. Commissioner, supra at 446.
Although at trial petitioner appeared to concede the addi-
tion to tax under section 6651(a)(1), it is not altogether clear
to the Court that she in fact conceded that addition to tax.
Consequently, we shall address whether petitioner is liable for
the addition to tax under section 6651(a)(1) for her taxable year
2000.
We have found that petitioner did not file a tax return for
her taxable year 2000. On the record before us, we find that
respondent has satisfied respondent’s burden of production under
section 7491(c) with respect to the addition to tax under section
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Last modified: May 25, 2011