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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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