- 10 -
Self-employment Tax
During his testimony petitioner objected to being subject to
the self-employment tax of section 1401. When asked by the Court
if he had filed for an exemption, he replied: “I’ve never filed
for anything, sir.” To obtain an exemption from the self-
employment tax, a taxpayer must file for an exemption according
to regulations prescribed by the Secretary. See sec. 1402(e),
(g). As petitioner has “never filed for anything”, he is not
entitled to an exemption from self-employment tax.
Additions to Tax
Respondent bears the burden of production with respect to an
addition to tax. Sec. 7491(c). In order to meet this burden,
respondent must produce evidence sufficient to establish that it
is appropriate to impose the addition to tax. Higbee v.
Commissioner, 116 T.C. 438, 446-447 (2001).
Addition to Tax Under Section 6651(a)(1)
The parties agree that petitioner did not file a Federal tax
return for 2000. Respondent made a return for petitioner under
section 6020(b). A return prepared under section 6020(b) is to
be disregarded for purposed of determining the amount of the
addition to tax under section 6651(a)(1). Sec. 6651(g)(1).
Respondent has met his burden of production under section 7491(c)
with respect to imposing the addition to tax under section
6651(a)(1).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011