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conceded the section 6651(a)(2) addition to tax and moved for the
imposition of a section 6673 penalty.
OPINION
Petitioner concedes that he received income, failed to file
a return, and failed to pay estimated taxes relating to 2002.
Petitioner contends that the income he received does not exceed
the exemption amount set forth in section 151(b), he is not
required to file a return, and he is not liable for the
deficiency or the additions to tax. We sustain respondent’s
determinations. The income petitioner received was taxable, and
he was required to file a return. See secs. 61(a), 6012(a). In
addition, respondent bears, and has met, the burden of production
with respect to the section 6651(a)(1) and 6654(a) additions to
tax. See sec. 7491(c); Rule 142(a). Furthermore, petitioner
does not meet the requirements of any exception to section
6651(a)(1) or 6654(a). See Higbee v. Commissioner, 116 T.C. 438,
446 (2001).
Respondent has moved, pursuant to section 6673(a), to impose
sanctions. Section 6673(a) authorizes this Court to impose a
penalty in favor of the United States in an amount not to exceed
$25,000 whenever it appears that the taxpayer’s position is
frivolous, groundless, or instituted primarily for delay. See
sec. 6673(a)(1)(A) and (B). Included among petitioner’s
contentions was a legitimate concern regarding the imposition of
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