- 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 Next
Last modified: May 25, 2011