Joyce M. Thomas - Page 6

                                        - 6 -                                         
         disabled within the meaning of section 72(m)(7), we find that the            
         exception in section 72(t)(2)(A)(iii) does not apply.  See Dwyer             
         v. Commissioner, 106 T.C. 337 (1996); cf. Brown v. Commissioner,             
         T.C. Memo. 1996-421.                                                         
              Petitioner has not argued, and the record is devoid of any              
         evidence which would indicate, that petitioner is qualified for              
         any other exception to section 72(t)(1).  For the foregoing                  
         reasons, we hold that petitioner is liable for a 10-percent                  
         additional tax on the early distributions from her IRAs.                     
         B.   Additions to Tax Under Sections 6651(a)(1) and 6654(a)                  
              1. Respondent Bears the Burden of Production                            
              Respondent determined that petitioner is liable for                     
         additions to tax under section 6651(a)(1) for failure to file                
         income tax returns for the years in issue.  Respondent also                  
         determined that petitioner is liable for additions to tax under              
         section 6654(a) for failure to make estimated tax payments on                
         income realized from the IRA distributions in 1999 and 2000.                 
         Respondent bears the burden of production with respect to                    
         petitioner’s liability for the additions to tax.  Sec. 7491(c);              
         Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001).  To meet               
         his burden of production, respondent must come forward with                  
         sufficient evidence indicating that it is appropriate to impose              
         the additions to tax.  Higbee v. Commissioner, supra at 446-447.             
         Once respondent meets his burden of production, petitioner must              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011