James R. Downey - Page 11

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          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).                                                               




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