- 11 -
wrong).3 Although respondent concedes that he has the burden of
proof with respect to the increased addition to tax under section
6651(a)(1), Rule 142, respondent has carried that burden of proof
by introducing into evidence certified copies of Form 4340,
Certificate of Assessments and Payments, with respect to
petitioner’s 2000 taxable year, establishing that petitioner did
not file a timely Federal income tax return for 2000, and by
petitioner’s failure to contest in his petition the items of
gross income that were reported on Forms W-2 and 1099 and
enumerated in the notice of deficiency. We also conclude that,
because petitioner is deemed to have conceded the issue of his
liability for the additions to tax by his failure to contest that
liability in his petition, respondent has no burden of production
under section 7491(c) with respect to the additions to tax. See
Funk v. Commissioner, supra; Swain v. Commissioner, 118 T.C. 358,
363-364 (2002).
To reflect the foregoing,
An appropriate order of
dismissal and decision will be
entered.
3Because petitioner has not introduced any credible evidence
with respect to any factual issue and has failed to cooperate
with respondent’s requests for information, documents, and
meetings, the burden of proof does not shift to respondent. See
sec. 7491(a).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011