Scott Ray Holmes - Page 5

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          reasoning and copious citation of precedent; to do so might                 
          suggest that these arguments have some colorable merit.  See                
          Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).  We             
          conclude that petitioner is liable for income tax for 2002 in the           
          amount determined by respondent.                                            
          B.   Whether Petitioner Is Liable for Additions to Tax for 2002             
               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.  To meet that burden, the                       
          Commissioner need not produce evidence relating to defenses such            
          as reasonable cause or substantial authority.  Higbee v.                    
          Commissioner, 116 T.C. 438, 446 (2001); H. Conf. Rept. 105-599,             
          at 241 (1998), 1998-3 C.B. 747, 995.                                        
               Respondent has met the burden of production with respect to            
          the additions to tax for failure to file a return under section             
          6651(a)(1) for 2002 by showing that petitioner did not file a               
          return for that year and for failure to pay estimated tax under             
          section 6654 by showing that petitioner did not pay estimated               
          tax.  However, respondent did not do so with respect to section             
          6651(a)(2).                                                                 
               Section 6651(a)(2) provides for an addition to tax in                  
          instances where there is a failure 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           






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