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the addition to tax under section 6651(a)(1), nor does it create
a loophole in the Code. See United States v. Dawes, 951 F.2d
1189, 1193 (10th Cir. 1991).
Petitioner had the burden of producing evidence to prove
that he had reasonable cause for his failure to file his 2003
return. Sec. 6651(a)(1); Rule 142(a)(1). The record is devoid
of such evidence. We conclude, therefore, that petitioner is
liable for the section 6651(a)(1) addition to tax.
C. Section 6651(a)(2) Addition to Tax
Section 6651(a)(2) imposes an addition to tax for failure to
pay the amount of tax shown on a return. The addition to tax
under section 6651(a)(2) applies only when an amount of tax is
shown on a return. Cabirac v. Commissioner, 120 T.C. 163, 170
(2003). Petitioner did not file a return for 2003.
Nevertheless, respondent contends that he made a substitute for
return (SFR) for 2003 pursuant to section 6020(b) that qualifies
as a return for purposes of section 6651(a)(2).
A return made by the Secretary under section 6020(b) is
treated as “the return filed by the taxpayer for purposes of
determining the amount of the addition” under section 6651(a)(2).
Sec. 6651(g)(2). However, the return must satisfy the
requirements of section 6020(b). Section 6020(b) provides:
SEC. 6020(b). Execution of Return by Secretary.--
(1) Authority of secretary to execute return.--If
any person fails to make any return required by any
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