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Respondent introduced evidence showing that petitioner did
not file his 2003 income tax return or an application for
additional time to file his 2003 return by the original due date
of the return. The evidence is sufficient to satisfy
respondent’s burden of production under section 7491(c), and we
so find.
Petitioner offered no evidence at trial regarding any of the
adjustments, including the addition to tax under section
6651(a)(1). The only argument petitioner made that could
conceivably be addressed to his failure to file a timely return
is contained in the petition. There, petitioner contends that he
is not liable for any increase in tax because of the Paperwork
Reduction Act.12 The Paperwork Reduction Act is not a defense to
12The Paperwork Reduction Act was enacted by Congress as a
“comprehensive scheme designed to reduce the federal paperwork
burden.” United States v. Dawes, 951 F.2d 1189, 1191 (10th Cir.
1991). Under the act, the Office of Management and Budget (OMB)
is given authority to review an agency “collection of
information” and to assign a control number to each collection of
information it approves. See 44 U.S.C. secs. 3502, 3504, 3507(a)
(2000 & Supp. III, 2003); see also United States v. Dawes, supra
at 1191. If an agency collection of information does not display
a current control number or fails to state that the request is
not subject to the act, the act provides that no person shall be
subject to any penalty for failure to maintain or provide
information pursuant to the collection request. See 44 U.S.C.
sec. 3512 (2000). Taxpayers have sometimes argued that, because
tax regulations and instructions do not contain control numbers,
the act protects taxpayers from failure to file prosecutions and
penalties for failure to file tax returns. These arguments
consistently have been rejected by the Federal courts that have
considered them. See United States v. Dawes, supra at 1191 (and
cases cited thereat).
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