- 19 -
that year. See Elliott v. Commissioner, 113 T.C. 125, 128
(1999). We conclude that respondent has satisfied respondent’s
burden of production under section 7491(c) with respect to the
increase in the 1999 addition to tax under section 6651(a)(1) of
$4,351.06 that respondent assessed on May 5, 2003, and that is
attributable to the 1999 return which petitioner and Ms. Shannon
signed and which respondent filed sometime shortly after it was
sent to respondent around March 18, 2003.
With respect to the increase in the 1999 addition to tax
under section 6651(a)(2), the record establishes, and petitioner
conceded in the petition, that he failed to pay timely the tax
shown in the 1999 return. We conclude that respondent has
satisfied respondent’s burden of production under section 7491(c)
with respect to the increase in the 1999 addition to tax under
section 6651(a)(2) that respondent assessed on May 5, 2003, and
that is attributable to the 1999 return which petitioner and Ms.
Shannon signed and which respondent filed shortly after it was
sent to respondent around March 18, 2003.
We address now whether petitioner has carried his burden of
establishing that he is not liable for the increase in the 1999
addition to tax under section 6651(a)(1) that respondent assessed
on May 5, 2003, and that is attributable to the 1999 return. As
we understand petitioner’s position, he contends that he timely
sent to respondent an unsigned return for his taxable year 1999.
Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 NextLast modified: May 25, 2011