Scott Ray Holmes - Page 6

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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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