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Accordingly, the Court finds that petitioner has failed to
sustain his burden of proof to show that he filed tax returns for
1995, 1996, and 1997.
Petitioner’s Tax Liabilities for 1995, 1996, and 1997
For each of the years at issue, petitioner’s income was
computed from his Exabyte wages income, allowing him a standard
deduction and one exemption. The resulting tax on his taxable
income was then credited with the amount of Federal income tax
withholding shown on the Form W-2. Petitioner alleges that he
has medical expenses that entitle him to a larger itemized
deduction, but he has failed to produce any documentation in
support of his contention. In the absence of any corroborating
evidence from the petitioner, respondent’s determinations are
presumed correct.
Additions to Tax Under Section 6651(a)(1)
Respondent determined an addition to tax under section
6651(a)(1) for 1995, 1996, and 1997 asserting that petitioner
failed to file Federal income tax returns for those years.
Section 7491(c) imposes the burden of production in any court
proceeding on the Commissioner with respect to the liability of
any individual for penalties and additions to tax. Higbee v.
Commissioner, 116 T.C. 438, 446 (2001); Trowbridge v.
Commissioner, T.C. Memo. 2003-164, affd. 378 F.3d 432 (5th Cir.
2004). In order to meet the burden of production under section
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