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“Substitute for Return” contained in Form 4340, Certificate of
Assessments, Payments, and Other Specified Matters, for
petitioner’s 2003 taxable year.
The Commissioner’s burden of production with respect to the
section 6651(a)(2) addition to tax requires that the Commissioner
introduce evidence that a return showing the taxpayer’s tax
liability was filed for the year in question. In a case such as
this where the taxpayer did not file a return, the Commissioner
must introduce evidence that an SFR satisfying the requirements
of section 6020(b) was made. See Cabirac v. Commissioner, supra.
Respondent did not do so.
Because the record does not contain evidence that petitioner
failed to pay tax shown on a return for 2003, we conclude that
respondent has failed to satisfy his burden of production under
section 7491(c) with respect to the section 6651(a)(2) addition
to tax.
D. Section 6654(a) Addition to Tax
Section 6654 imposes an addition to tax on an individual
taxpayer who underpays his estimated tax. The addition to tax is
calculated with reference to four required installment payments
of the taxpayer’s estimated tax liability. Sec. 6654(c)(1).
Each required installment of estimated tax is equal to 25 percent
of the required annual payment. Sec. 6654(d)(1)(A). The
required annual payment is equal to the lesser of (1) 90 percent
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