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dismiss this case in full in that applicable State law
precludes P from prosecuting any part of this case.
Although sec. 7491(c), I.R.C., generally places the
burden of production on R as to any addition to tax or
penalty at issue in this Court, that section is
inapplicable where, as here, the petitioning taxpayer
is a corporation.
James G. LeBloch, for petitioner.
Michael W. Berwind, for respondent.
OPINION
LARO, Judge: On February 14, 2005, petitioner petitioned
the Court to redetermine respondent’s determination of
deficiencies of $68,990 and $46,465.20 in its Federal income
taxes for its taxable years ended October 31, 1998 and 1999,
respectively, additions to tax under section 6651(a)(1) of
$10,285.55 and $11,548.25, respectively, and accuracy-related
penalties under section 6662(a) of $13,798 and $9,293.04,
respectively.1 Respondent now moves the Court to dismiss this
case to the extent it relates to deficiencies and to find without
trial that petitioner is liable for the additions to tax and
accuracy-related penalties as determined. Respondent asserts
that petitioner cannot prosecute this case as to the deficiencies
1 Unless otherwise indicated, section references are to the
Internal Revenue Code, and Rule references are to the Tax Court
Rules of Practice and Procedure.
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