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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
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