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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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Last modified: May 25, 2011