Susan F. Mostafa - Page 6

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          include IRA distributions of $14,010 in her gross income, as                
          determined by respondent.6                                                  
               Because petitioner was required to include $1,076 of wage              
          income and $14,010 of IRA distributions in her gross income, we             
          sustain respondent’s determination of a $1,377 deficiency in                
          petitioner’s 1996 Federal income tax.                                       
               Section 6651(a)(1) imposes an addition to tax for failure to           
          file a 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              
          due to willful neglect.  The Commissioner bears the burden of               
          production with respect to the taxpayer’s liability for the                 
          addition to tax.  Sec. 7491(c); Higbee v. Commissioner, 116 T.C.            
          438, 446-447 (2001).  To meet his burden of production, the                 
          Commissioner must come forward with sufficient evidence                     
          indicating that it is appropriate to impose the addition to tax.            
          Higbee v. Commissioner, supra at 446-447.                                   
               Respondent introduced into evidence Form 4340, Certificate             
          of Assessments, Payments, and Other Specified Matters, which                
          shows petitioner failed to file a return for 1996.  We find that            
          respondent has met his burden of production.  To avoid the                  

               6  Respondent does not argue that the IRA distributions are            
          subject to a 10-percent additional tax under sec. 72(t).                    

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