- 6 - B. Additions to Tax 1. Burdens of Production and Proof Respondent bears the burden of production with respect to petitioner’s liability for the additions to tax. See sec. 7491(c); Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001). To meet his burden of production, respondent must come forward with sufficient evidence indicating that it is appropriate to impose the additions to tax. See Higbee v. Commissioner, supra at 446-447. Once respondent meets his burden of production, petitioner must come forward with evidence sufficient to persuade the Court that respondent’s determinations are incorrect. 2. Section 6651(a)(1) Respondent determined that petitioner is liable for an addition to tax under section 6651(a)(1) for 2002. Section 6651(a)(1) imposes an addition to tax of up to 25 percent of the amount of tax required to be shown on a return for failure to file the return on the date prescribed (determined with regard to any extension of time for filing), unless the taxpayer can establish that such failure is due to reasonable cause and not willful neglect. Under Rule 91(f), it was deemed stipulated that petitioner failed to file a Federal income tax return for 2002. Respondent’s Certificate of Assessments and Payments also indicates that petitioner failed to file a return. We find thatPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011