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Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984);
Williams v. Commissioner, 114 T.C. 136, 138-139 (2000). We
conclude that respondent correctly determined petitioner’s
deficiencies in income tax for 1998, 1999, and 2001.
B. Whether Petitioner Is Liable for Additions to Tax for 1998,
1999, and 2001
Section 7491(c) places on the Commissioner the burden of
producing evidence that it is appropriate to impose a particular
addition to tax or penalty. Respondent has met that burden with
respect to the addition to tax for failure to file returns under
section 6651(a)(1) for 1998, 1999, and 2001 by showing that
petitioner did not file a return for those years and for failure
to pay estimated tax under section 6654 by showing that
petitioner did not pay estimated tax.
Respondent has not met the burden of production with respect
to the addition to tax for failure to pay under section
6651(a)(2) for any of the years in issue. Section 6651(a)(2)
provides for an addition to tax where the taxpayer fails to pay
the amount of tax shown on a return. The addition to tax under
section 6651(a)(2) applies only when an amount of tax is shown on
a return. Cabirac v. Commissioner, 120 T.C. 163, 170 (2003).
Petitioner did not file a return for the years in issue. Under
section 6651(g)(2), a return prepared by the Secretary under
section 6020(b) is treated as the return filed by the taxpayer
for purposes of determining whether the taxpayer is liable for an
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