Janet L. Pickering - Page 9

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          (2) if the taxpayer filed a return for the immediately preceding            
          taxable year, 100 percent of the tax shown on the return of the             
          individual for the preceding taxable year.  Sec. 6654(d)(1)(A)              
          and (B).  The Commissioner bears the burden of production in any            
          court proceeding with respect to the addition to tax under                  
          section 6654.  See sec. 7491(c).  The Commissioner need only make           
          a prima facie case that imposition of the addition to tax is                
          appropriate.  Mackey v. Commissioner, T.C. Memo. 2004-70.                   
               In the present case, respondent did not meet his burden of             
          production to establish a prima facie case that imposition of the           
          addition to tax is appropriate.  Petitioner made estimated tax              
          payments of $254 for the 2000 taxable year.  We cannot conclude             
          from the record whether this amount is sufficient as the required           
          annual payment under section 6654(d)(1)(B) because we cannot make           
          a comparison with the tax shown on the return for the preceding             
          taxable year.  Accordingly, we deny respondent’s determination              
          regarding this issue.                                                       
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                                   Decision will be entered           
                                             under Rule 155.                          









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