- 4 - petitioner’s arguments are frivolous. We need not refute them with somber reasoning and copious citation of precedent; to do so might suggest that they have some colorable merit. See Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984); Guthrie v. Commissioner, T.C. Memo. 2006-81. We hold that petitioner is liable for Federal income tax for 2002 and the deficiency of $13,876 as determined by respondent. Summary judgment for this deficiency is granted in favor of respondent. As previously stated, respondent also seeks additions to tax of $3,122.10 for failure to file a return under section 6651(a)(1), $1,040.70 for failure to pay tax shown on a return under section 6651(a)(2), and $463.69 for failure to pay estimated tax under section 6654(a). Under section 7491(c), the Commissioner has the burden of production as to whether a taxpayer is liable for an addition to tax and must provide sufficient evidence showing that imposing the addition to tax is appropriate in the particular case. Higbee v. Commissioner, 116 T.C. 438 (2001). Respondent has met this burden of production for the section 6651(a)(1) failure to file addition to tax. Respondent has shown that petitioner did not file an income tax return for 2002, and petitioner has set forth no specific facts showing that there is a genuine issue for trial as to whether his failure to file was due to reasonable cause. Accordingly, petitioner is liable forPage: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007