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the sec. 6651(a)(2), I.R.C., addition to tax, R must
introduce evidence that the tax was shown on a return.
When a taxpayer has not filed a return, the sec.
6651(a)(2), I.R.C., addition to tax may not be imposed
unless the Secretary has prepared a substitute for
return (SFR) that meets the requirements of sec.
6020(b), I.R.C. Because R failed to introduce evidence
that the Secretary had prepared an SFR for 2003 that
met the requirements of sec. 6020(b), I.R.C., R did not
satisfy his burden of production under sec. 7491(c),
I.R.C., with respect to the sec. 6651(a)(2), I.R.C.,
addition to tax.
2. Held, further, in order to satisfy his burden
of production under sec. 7491(c), I.R.C., with respect
to the sec. 6654, I.R.C., addition to tax, R must
introduce evidence that P failed to make a required
annual payment under sec. 6654(d), I.R.C., for 2003.
Because R failed to introduce evidence showing whether
P had filed a return for 2002 (the immediately
preceding taxable year) and, if so, whether P had any
reported income tax liability for that year, R failed
to demonstrate that P was required to make any
estimated tax payments for 2003. Consequently, R did
not satisfy his burden of production under sec.
7491(c), I.R.C.
3. Held, further, P’s liability for income tax,
for the sec. 6651(a)(1), I.R.C., addition to tax, and
for a penalty under sec. 6673, I.R.C., determined.
Charles Raymond Wheeler, pro se.
Joan E. Steele, for respondent.
OPINION
MARVEL, Judge: Respondent determined a deficiency in
petitioner’s 2003 Federal income tax of $9,507 and additions to
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