Anne C. Snyder - Page 15

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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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