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liable for her taxable year 2001 for a $12,926 accuracy-related
penalty under section 6662(a).
In the amendment to answer, respondent asserted an increased
deficiency in, and an increased accuracy-related penalty under
section 6662(a) on, petitioner’s tax for her taxable year 2001 of
$67,770 and $13,554, respectively.8
OPINION
The only issue remaining for our consideration is whether
petitioner is liable for her taxable year 2001 for the accuracy-
related penalty under section 6662(a).
Pursuant to section 7491(c), respondent bears the burden of
production with respect to the issue presented under section
6662. In order to meet respondent’s burden of production,
respondent must come forward with sufficient evidence indicating
that it is appropriate to impose the accuracy-related penalty in
this case. Higbee v. Commissioner, 116 T.C. 438, 446 (2001).
The burden of proof remains with petitioner with respect to the
accuracy-related penalty that respondent determined in the
notice.9 See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933); Higbee v. Commissioner, supra at 446-447. Respondent
8See supra note 7 and infra note 10.
9Thus, although respondent bears the burden of production
with respect to the accuracy-related penalty determined in the
notice, respondent “need not introduce evidence regarding reason-
able cause, substantial authority, or similar provisions.”
Higbee v. Commissioner, 116 T.C. 438, 446 (2001).
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