Omar Urbina Pineda - Page 15

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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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