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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
sustained.
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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