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immediately taxable to the person who earned the money.” Howell
v. United States, 775 F.2d 887, 889 (7th Cir. 1985); see Cent.
Ill. Pub. Serv. Co. v. United States, supra. Therefore,
petitioner’s wages are income.
Petitioner raised at trial typical “tax protester” type
arguments. On the basis of well-established law, the Court sees
no need to address petitioner’s frivolous and groundless
arguments. See Crain v. Commissioner, 737 F.2d 1417 (5th Cir,
1984).
Additions to Tax Under Sections 6651(a)(1) and 6654(a)
Section 7491(c) imposes the burden of production in any
court proceeding on the Commissioner with respect to the
liability of any individual for penalties and additions to tax.
Higbee v. Commissioner, supra at 446; Trowbridge v. Commissioner,
T.C. Memo. 2003-164, affd. 378 F.3d 432 (5th Cir. 2004). In
order to meet the burden of production under section 7491(c), the
Commissioner need only make a prima facie case that imposition of
the penalty or addition to tax is appropriate. Higbee v.
Commissioner, supra.
The burden of proof remains on the petitioner, who must
prove that his failure to file was: (1) Due to reasonable cause
and (2) not due to willful neglect. Sec. 6651(a); United States
v. Boyle, 469 U.S. 241, 245 (1985); Higbee v. Commissioner, supra
at 446-447. A failure to file a Federal income tax return is due
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