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to tax or penalty, the taxpayer’s challenge will succeed unless
the Commissioner produces evidence that the addition to tax or
penalty is appropriate. Swain v. Commissioner, supra at 363-365.
The Commissioner, however, does not have the obligation to
introduce evidence regarding reasonable cause or substantial
authority. Higbee v. Commissioner, supra at 446-447.
B. Section 6651(a)(1)
Respondent determined that petitioner is liable for an
addition to tax pursuant to section 6651(a)(1) for 2000. 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 due to reasonable cause and not due to
willful neglect. See sec. 6651(a)(1); United States v. Boyle,
469 U.S. 241, 245 (1985).
Petitioner stipulated that she did not file a tax return for
2000. Accordingly, respondent has met his burden of production
for the section 6651(a)(1) addition to tax for 2000.
Petitioner testified that she was unable to timely file her
2000 Federal income tax return because her accounting manager
would not give her the information necessary to prepare the
return. Assuming arguendo that we were to accept petitioner’s
testimony about why she failed to file a tax return for 2000, the
unavailability of information or records does not necessarily
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