James Curtis Barrett - Page 15

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          pay the tax reported on a return “unless it is shown that such              
          failure is due to reasonable cause and not due to willful                   
          neglect”.  The Commissioner has the burden of production with               
          respect to the liability, and petitioner bears the burden of                
          showing reasonable cause.  Higbee v. Commissioner, supra.                   
               Respondent has met his burden of production because                    
          petitioner did not pay the tax he reported on his 1996, 1997, and           
          1998 tax returns.  Petitioner introduced no evidence establishing           
          reasonable cause.  Respondent’s determination on this issue is              
          Additions to Tax Under Section 6654(a) for 1994, 1996, and 1997             
               Section 6654(a) provides for an addition to tax “in the case           
          of any underpayment of estimated tax by an individual”.  This               
          addition to tax is mandatory unless one of the statutorily                  
          provided exceptions applies.  See sec. 6654(e); Grosshandler v.             
          Commissioner, 75 T.C. 1, 20-21 (1980).  There is no exception for           
          reasonable cause or lack of willful neglect.  Estate of Ruben v.            
          Commissioner, 33 T.C. 1071, 1072 (1960).                                    
               Respondent bears the burden of production with respect to              
          the addition to tax under section 6654(a).  David v.                        
          Commissioner, T.C. Memo. 2005-160.  The burden remains upon                 
          petitioner to establish the applicability of any exceptions.                
          Higbee v. Commissioner, supra; Spurlock v. Commissioner, T.C.               
          Memo. 2003-248.                                                             

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