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Petitioner also contends that the fact that respondent had
JRC and RSC Forms 1120S and Schedules K-1 for 2001 when
respondent issued the notice of deficiency causes the notice of
deficiency to be inadequate under section 7522(a). Petitioner
gives no reason to support that contention. We conclude that
petitioner’s reliance on section 7522(a) is misplaced.
3. Conclusion
We conclude that petitioner bears the burden of proving he
is entitled to deductions he claimed on his late return, and that
he has not carried that burden. Thus, he may not deduct expenses
that flowed through from JRC and RSC in 2001.
C. Whether Petitioner Is Liable for the Addition to Tax for
Failure To Timely File His 2001 Return
1. Burden of Production
Section 7491(c) places on the Commissioner the burden of
producing evidence that a taxpayer is liable for an addition to
tax or penalty. Respondent has met the burden of production
under section 7491(c) with respect to the addition to tax for
failure to timely file a return under section 6651(a)(1) by
showing that petitioner filed his 2001 return on March 2, 2005.
2. Whether Petitioner Had Reasonable Cause for Failure To
Timely File His 2001 Return
Once the Commissioner meets the burden of production, the
taxpayer must, in order to not be found liable for the addition
to tax, produce evidence that the Commissioner’s determination is
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