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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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