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on that return. Sec. 6654(d)(1); Wheeler v. Commissioner, 127
T.C. 200, 210-212 (2006); Heers v. Commissioner, T.C. Memo.
2007-10. The addition to tax is not applicable if the taxpayer’s
liability for the preceding taxable year was zero. Sec.
6654(e)(2).
Respondent introduced evidence to show petitioner was
required to file a return for 2001 and failed to do so and that
petitioner failed to make any estimated tax payments for 2001.
The parties agree that petitioner did not file a return for the
2000 tax year. Thus, respondent has met his burden of production
with respect to the addition to tax under section 6654(a).
Petitioner, however, maintains that he did not have any
liability for the 2000 tax year and thus was not required to make
estimated tax payments for the 2001 tax year. In prior years
when petitioner did not file a return and respondent received
information concerning petitioner’s income, respondent prepared
substitutes for returns and sought to collect the determined
liabilities. The fact that respondent did not file a substitute
for return or seek to collect payment for 2000 supports
petitioner’s position that he did not have any liability for
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Last modified: November 10, 2007