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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 that
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Last modified: May 25, 2011