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contractor. Respondent requested that Compliance amend its
payroll taxes for 2001 and issue petitioner a Form W-2, Wage and
Tax Statement.
Petitioner did not file a Federal income tax return for
taxable year 2001. Accordingly, respondent prepared a substitute
return.
Discussion
Although petitioner does not contest his 2001 Federal income
tax liability stemming from the wages he received from Compliance
and unreported interest income, he challenges the section
6651(a)(1) and 6654(a) additions to tax imposed by respondent.
Petitioner claims that he could not file his 2001 return because
he was awaiting respondent’s determination of his employment
status, and thereafter, because Compliance failed to issue him a
Form W-2 for that year.
Section 6651(a)(1) Addition to Tax
Section 6651(a)(1) imposes an addition to tax for failure to
file a return by its due date. The addition to tax equals 5
percent for each month or fraction thereof that the return is
late, not to exceed 25 percent. Sec. 6651(a)(1). Respondent
bears the burden of production with respect to the section
6651(a)(1) addition to tax. See sec. 7491(c); see also, e.g.,
Swain v. Commissioner, 118 T.C. 358, 363 (2002); Higbee v.
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