Charles E. Lewis - Page 6

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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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