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petitioner. We conclude that petitioner may not deduct any of
these claimed contributions for 1998.
E. Whether Petitioner’s Filing Status Was Married Filing
Separately for 1998
Respondent determined petitioner’s filing status to be
married filing separately. Petitioner was married throughout
1998. He did not file a return for 1998, joint or otherwise. To
elect the benefit of the joint return rates, taxpayers must file
a joint return. Thompson v. Commissioner, 78 T.C. 558, 561
(1982). Thus, petitioner’s filing status for 1998 is married
filing separately. Sec. 1(d).
F. Whether Petitioner Is Liable for Additions to Tax
1. Burden of Production
In court proceedings arising in connection with examinations
beginning after July 22, 1998, section 7491(c) places on the
Commissioner the burden of producing evidence that it is
appropriate to impose the addition to tax under section
6651(a)(1). Petitioner did not file an income tax return for
1998, even though he had wages from IBM, interest and dividend
income, and capital gains from sales of stock in 1998. Federal
income tax of $14,833 was withheld from petitioner’s wages in
1998. However, petitioner made no payments of estimated tax
relating to the interest, dividends, and capital gain income he
received in 1998. Respondent has met the burden of production
under section 7491(c) as to the additions to tax under section
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