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Petitioner did not receive a notice of deficiency and did
not otherwise have an opportunity to dispute the additions to tax
relating to his income tax liabilities; therefore, he can
challenge them during the section 6330 proceeding. Sec.
6330(c)(2)(B); Katz v. Commissioner, supra at 339. We review de
novo respondent’s determination with respect to these additions
to tax.6 See Goza v. Commissioner, 114 T.C. at 181-182.
We first address the addition to tax under section
6651(a)(2). Section 6651(a)(2) imposes an addition to tax for
failure to pay tax shown on a return on or before the payment due
date. The addition to tax is one-half percent of the amount
shown as tax on a return for each month or fraction thereof
during which the failure to pay continues, not exceeding 25
percent in the aggregate. Sec. 6651(a)(2). The addition to tax
under section 6651(a)(2) does not apply, however, if the failure
is due to reasonable cause and not due to willful neglect. Sec.
301.6651-1(c)(1), Proced. & Admin. Regs.; see United States v.
Boyle, 469 U.S. 241, 245 (1985); Jackson v. Commissioner, 864
6 Respondent has the burden of production with respect to
additions to tax. Sec. 7491(c); see Swain v. Commissioner, 118
T.C. 358, 363 (2002); see also Higbee v. Commissioner, 116 T.C.
438, 446 (2001). Respondent, however, does not have the burden
to introduce evidence regarding reasonable cause or substantial
authority. Higbee v. Commissioner, supra at 446-447. On the
basis of the record, we are satisfied that respondent has met his
burden of production.
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