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as the gross income derived by an individual from the carrying on
of any trade or business by such individual less allowable
deductions attributable to such trade or business.
Respondent determined that petitioner’s income from Maronda
and Rain-Tile is subject to self-employment tax. Petitioner’s
only argument is a shopworn argument characteristic of tax-
protester rhetoric that has been universally rejected by this and
other courts. Accordingly, we sustain respondent’s determination
regarding petitioner’s liability for self-employment tax.
II. Additions to Tax
Section 7491(c) provides that the Commissioner will bear the
burden of production with respect to the liability of any
individual for additions to tax. “The Commissioner’s burden of
production under section 7491(c) is to produce evidence that it
is appropriate to impose the relevant penalty, addition to tax,
or additional amount”. Swain v. Commissioner, 118 T.C. 358, 363
(2002); see also Higbee v. Commissioner, 116 T.C. 438, 446
(2001). If a taxpayer files a petition alleging some error in
the determination of an addition 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
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