- 6 -
Commissioner, 848 F.2d 1007 (9th Cir. 1988), affg. T.C. Memo.
1987-225; Carter v. Commissioner, 748 F.2d 1006, 1009 (9th Cir.
1986). We shall not painstakingly address petitioner’s
assertions “with somber reasoning and copious citation of
precedent; to do so might suggest that these arguments have some
colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1417
(5th Cir. 1984).
Accordingly, with the exception of the amounts conceded by
respondent, we sustain respondent’s deficiency determinations for
1999, 2000, and 2001.
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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