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each addition to tax and, if so, whether respondent has satisfied
his burden of production with respect to each addition to tax.
In the petition, petitioner contested his liability for the
additions to tax. Although the petition is unclear in many
respects and does not follow the format that Rule 34(b) requires
for a properly prepared petition, petitioner nevertheless
asserted in the petition that he was not liable for the additions
to tax, and respondent was put on notice that petitioner’s
liability for the additions to tax was an issue. We conclude,
therefore, that petitioner assigned error to the additions to
tax, see Swain v. Commissioner, supra at 364-365, and respondent
had the burden of production under section 7491(c) to come
forward with evidence that it is appropriate to hold petitioner
liable for the additions to tax. Therefore, we must review the
record with respect to each addition to tax to ascertain whether
respondent met his burden of production.
B. Section 6651(a)(1) Addition to Tax
Section 6651(a)(1) authorizes the imposition of an addition
to tax for failure to file a timely return unless the taxpayer
proves that such failure is due to reasonable cause and is not
due to willful neglect. Sec. 6651(a)(1); see United States v.
Boyle, 469 U.S. 241, 245 (1985); Harris v. Commissioner, T.C.
Memo. 1998-332.
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