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to make estimated tax payments for 2001. Respondent bears the
burden of production with respect to petitioner’s liability for
the additions to tax. Sec. 7491(c); Higbee v. Commissioner, 116
T.C. 438, 446-447 (2001). To meet his burden of production with
respect to section 6651, respondent must come forward with
sufficient evidence indicating that it is appropriate to impose
the addition to tax. Id.
Section 6651(a)(1) imposes an addition to tax for failure to
file a return on the date prescribed (determined with regard to
any extension of time for filing), unless petitioner can
establish that such failure is due to reasonable cause and not
due to willful neglect. On cross-examination by respondent’s
counsel, petitioner admitted that she did not file a Federal
income tax return for 2001. Respondent has met his burden of
production. We find that the failure to file a Federal income
tax return for 2001 was not due to reasonable cause and was due
to willful neglect. Therefore, we hold that petitioner is liable
for the section 6651(a)(1) addition to tax for 2001.
A taxpayer has an obligation to pay estimated tax for a
particular year only if he has a “required annual payment” for
that year. Sec. 6654(d). A “required annual payment” is equal
to the lesser of (1) 90 percent of the tax shown on the
individual’s return for that year (or, if no return is filed, 90
percent of his or her tax for such year), or (2) if the
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Last modified: November 10, 2007