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payments in 1997. As such, respondent has satisfied his initial
burden of production to show that the section 6654(a) addition to
tax is appropriate. The burden of proof, including the burden to
establish the applicability of any exceptions, remains on
petitioner. See Higbee v. Commissioner, supra at 446; Spurlock
v. Commissioner, T.C. Memo. 2003-248. Petitioner has not shown
that any of the statutory exceptions are applicable. The section
6654(e)(1) exception does not apply because petitioner’s tax for
1997 is greater than $500. The section 6654(e)(2) exception does
not appear to apply because his tax liability for 1996 was not
zero, as the record shows that petitioner earned wage income in
1996.
Respondent’s determination in regard to the section 6654(a)
addition to tax is sustained.
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