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disprove respondent’s determination of unreported income,8 we
sustain the determination.
3. Addition to Tax Under Section 6651(a)(1)
Section 6651(a)(1) imposes an addition to tax for failure to
file a return when due “unless it is shown that such failure is
due to reasonable cause and not due to willful neglect”. The
addition equals 5 percent for each month that the return is late,
not to exceed 25 percent in total. The Commissioner has the
burden of production with respect to the liability of an
individual for an addition to tax under section 6651(a)(1). See
sec. 7491(c); see also Rule 142(a)(1) (the Commissioner bears the
burden of proof as to his allegation in the answer concerning the
increase in the section 6651(a)(1) addition to tax).9 The burden
of showing reasonable cause under section 6651(a) remains on
petitioner. See Higbee v. Commissioner, 116 T.C. 438, 446-448
(2001). “Reasonable cause” requires petitioner to demonstrate
8 Petitioner had an opportunity to show error in
respondent’s determination of unreported income but failed to
take advantage of that opportunity. Instead, petitioner opts to
rely on allegations similar to those that we have previously
rejected as frivolous. We see no need to address petitioner’s
allegations with any further discussion. See Sawukaytis v.
Commissioner, T.C. Memo. 2002-156, affd. 102 Fed. Appx. 29 (6th
Cir. 2004); Heisey v. Commissioner, T.C. Memo. 2002-41, affd. 59
Fed. Appx. 233 (9th Cir. 2003); Hart v. Commissioner, T.C. Memo.
2001-306.
9 Petitioner believes that respondent’s concession in the
answer of the sec. 6651(a)(2) addition to tax invalidates the
notice of deficiency. We disagree.
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