Patrick M. Shannon - Page 19

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          notice of deficiency and did not otherwise have an opportunity to           
          dispute those additions to tax.  We shall review on a de novo               
          basis respondent’s determinations with respect to such increases            
          in the 1999 additions to tax.  Sego v. Commissioner, supra; Goza            
          v. Commissioner, supra.  Section 6651(a)(1) imposes an addition             
          to tax for failure to file timely a return.  Section 6651(a)(2)             
          imposes an addition to tax for failure to pay timely the amount             
          shown as tax in a return.  The respective additions to tax under            
          section 6651(a)(1) and (2) do not apply if the failures to file             
          timely and to pay timely are due to reasonable cause and not to             
          willful neglect.  Respondent has the burden of production with              
          respect to the increases in the 1999 additions to tax under                 
          section 6651(a)(1) and (2).  Sec. 7491(c); Higbee v. Commis-                
          sioner, 116 T.C. 438, 446 (2001).  Although respondent bears the            
          burden of production with respect to such increases, respondent             
          “need not introduce evidence regarding reasonable cause * * * or            
          similar provisions. * * * the taxpayer bears the burden of proof            
          with regard to those issues.”  Higbee v. Commissioner, supra.               
               With respect to the increase in the 1999 addition to tax               
          under section 6651(a)(1), petitioner claims, and respondent                 
          disputes, that petitioner submitted timely an unsigned return for           
          his taxable year 1999.  Assuming arguendo that petitioner had               
          timely submitted an unsigned return for his taxable year 1999,              
          such unsigned return does not constitute a valid tax return for             






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