Terry Fred Burnham - Page 12

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               In the present case, respondent met his burden of production           
          with respect to the addition to tax under section 6651(a)(1).               
          Petitioner did not provide any evidence as to the reasons for the           
          late filing for the 2000 taxable year.  Nor did petitioner                  
          provide any evidence to establish he had reasonable cause for the           
          failure to timely file.  Respondent’s determination as to this              
          issue is sustained.                                                         
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              

                                                   Decision will be entered           
                                             under Rule 155.4                         













               4  As previously indicated, the Court was not provided with            
          a complete copy of the notice of deficiency, which would                    
          presumably contain a copy of the adjustments.  Accordingly, we              
          assume that the mutual concessions made by the parties, as stated           
          supra note 3, related to adjustments in the notice of deficiency            
          and that the amount of the deficiency and addition to tax will be           
          less than that determined as a result of concessions.                       





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