- 7 -
individual filed a return for the immediately preceding taxable
year, 100 percent of the tax shown on that return. Sec.
6654(d)(1)(A), (B), and (C); Wheeler v. Commissioner, 127 T.C.
200, 210-212 (2006); Heers v. Commissioner, T.C. Memo. 2007-10.
Respondent’s burden of production under section 7491(c) with
respect to the section 6654(a) addition to tax has been satisfied
by proof at trial that petitioner’s Federal income tax liability
is $4,333, petitioner had no withholding credits, and she made no
estimated payments for 2001. Petitioner also admitted that she
had not filed a Federal income tax return for 2000. Petitioner
offered no evidence whatsoever to refute respondent’s evidence or
to establish a defense to respondent’s determination that
petitioner is liable for the section 6654 addition to tax.
Consequently, we find that respondent’s determination that
petitioner is liable for the section 6654 addition to tax must be
sustained.
Section 6673(a)(1) authorizes the Court to require a
taxpayer to pay the United States a penalty in an amount not to
exceed $25,000 whenever the taxpayer’s position is frivolous or
groundless or the taxpayer has instituted or pursued the
proceeding primarily for delay. Respondent has not asked the
Court to impose a penalty under section 6673(a) against
petitioner. However, the Court may, sua sponte, impose this
penalty. Pierson v. Commissioner, 115 T.C. 576, 580 (2000);
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007