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is no evidence that petitioner used the designated areas
exclusively for his business.
Petitioner also failed to offer any evidence regarding the
amount of time and the nature of the work conducted at his home
to establish regular use. Therefore, petitioner’s apartment does
not qualify as a home office. Respondent’s determination
disallowing deductions for home office expenses is sustained.
C. Late Filing Addition to Tax
Respondent determined an addition to tax under section
6651(a)(1) for 2002, asserting that petitioner failed to timely
file a return for that year. Section 7491(c) imposes the burden
of production in any court proceeding on the Commissioner with
respect to the liability of any individual for penalties and
additions to tax. Higbee v. Commissioner, 116 T.C. at 446;
Trowbridge v. Commissioner, T.C. Memo. 2003-164, affd. 378 F.3d
432 (5th Cir. 2004). In order to meet the burden of production
under section 7941(c), the Commissioner need only make a prima
facie case that imposition of the penalty or addition to tax is
appropriate. Higbee v. Commissioner, supra.
The burden of proof remains on the taxpayer, who must prove
that his failure to file timely was: (1) Due to reasonable
cause, and (2) not due to willful neglect. Sec. 6651(a); United
States v. Boyle, 469 U.S. 241, 245 (1985); Higbee v.
Commissioner, supra at 446-447. A failure to file timely a
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