Robert S. Brooks - Page 4




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          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 for             







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