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Commissioner must produce evidence showing that it is appropriate
to impose the particular addition to tax but need not produce
evidence relating to defenses such as reasonable cause or
substantial authority. Higbee v. Commissioner, 116 T.C. 438, 446
(2001); H. Conf. Rept. 105-599, supra at 241, 1998-3 C.B. at 995.
Petitioner is required to file a return for 2001 but has not
done so. He did not make estimated tax payments with respect to
his tax liability for 2001. Thus, respondent has met the burden
of production.
Respondent conceded that petitioner is not liable for the
addition to tax under section 6651(a)(2) for 2001. Thus, section
6651(c)(1) (reducing the amount imposed by section 6651(a)(1) to
4.5 percent for any month in which both section 6651(a)(1) and
(2) additions are imposed) does not apply and the 5-percent rate
does. Respondent has established that petitioner is liable for
the addition to tax under section 6651(a)(1) for 2001 in an
amount greater than respondent determined in the notice of
deficiency. We conclude that petitioner is liable for additions
to tax for failure to file under section 6651(a)(1) of $1,173.75
and failure to pay estimated tax under section 6654 of $185.79
for 2001.
To reflect the foregoing,
Decision will be
entered for respondent.
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