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v. Commissioner, 120 T.C. 163, 170 (2003). Petitioner did not
file a valid return for 2002. Section 6651(g)(2) provides that a
return prepared by the Secretary under section 6020(b) is the
return filed by the taxpayer for purposes of determining an
addition to tax under section 6651(a)(2). Id.
Respondent alleged in the pretrial memorandum that
respondent had prepared a substitute for petitioner’s 2002 income
tax return and a Form 13496, IRC Section 6020(b) Certification,
and attached to the Form 13496 transcripts of account for
petitioner’s 2002 tax year, Form 4549, Income Tax Examination
Changes, and Form 886-A, Explanation of Items. However, those
documents are not in the record, and respondent produced no
evidence showing that it is appropriate to impose the addition to
tax for failure to pay tax shown on petitioner’s return for the
year in issue. Thus, respondent has not met the burden of
production under section 7491(c) with respect to the addition to
tax for failure to pay under section 6651(a)(2).
Petitioner made no argument that he was not liable for the
additions to tax for 2002 for failure to file under section
6651(a)(1), or failure to pay estimated tax under section 6654.
We conclude that petitioner is liable for the additions to
tax for 2002 for failure to file under section 6651(a)(1) and for
failure to pay estimated tax under section 6654.
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