James Carlyle Maloney, Jr. - Page 4

                                        - 4 -                                         
          We therefore conclude that the unreported amounts are includable            
          in petitioner’s gross income and are taxable.  Accordingly, we              
          sustain respondent’s deficiency determination.                              
          Additions to Tax                                                            
               We next address additions to tax.  Respondent determined               
          petitioner was liable for an addition to tax of $1,371 under                
          section 6651(a)(1) for failure to file timely.  Section                     
          6651(a)(1) provides for an addition to tax for failure to file a            
          tax return on or before the specified filing date.                          
               Respondent bears the burden of production with respect to              
          any additions to tax.  See sec. 7491(c).  In order to meet this             
          burden, respondent must produce sufficient evidence establishing            
          that it is appropriate to impose the additions to tax.  See                 
          Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001).  Once                 
          respondent has done so, the burden of proof is upon petitioner to           
          persuade the Court that respondent’s determination is incorrect.            
          See id.                                                                     
               Having produced a certified transcript with no record of               
          petitioner’s 2000 tax return, respondent has met his burden of              
          producing evidence that petitioner failed to file a return for              
          2000.  See Mehner v. Commissioner, T.C. Memo. 2003-203                      
          (Commissioner’s initial burden of production is satisfied where             
          it is established that Commissioner has no record of a return).             
          The burden therefore shifts to petitioner to prove that he either           






Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011