Anna E. Charlton - Page 8

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          any such allegations.  Therefore, respondent has no burden of               
          production under section 7491(c).  Funk v. Commissioner, supra at           
          218; Swain v. Commissioner, 118 T.C. 358, 364-365 (2002); Carlo             
          v. Commissioner, T.C. Memo. 2005-165; Mitchell v. Commissioner,             
          T.C. Memo. 2005-85.                                                         
               Even if it were assumed that respondent bears the burden of            
          production with respect to the additions to tax, respondent has             
          proffered sufficient evidence to meet that burden.  Respondent              
          submitted, as exhibits to his motion to dismiss, petitioner's               
          transcripts of account for 2001 and 2002.  Petitioner's                     
          transcript of account for 2002 indicates that a return was due              
          from petitioner on April 15, 2003, but no return was filed.  This           
          evidence is sufficient to satisfy respondent's burden of                    
          production under section 7491(c) with respect to the section                
          6651(a)(1) addition to tax determined in this case, see Wheeler             
          v. Commissioner, 127 T.C. 200, 208 (2006), and petitioner has not           
          presented any evidence indicating reasonable cause for her                  
          failure to file a return for 2002, see sec. 6651(a)(1); Rule                
          142(a)(1); Higbee v. Commissioner, supra at 446-447 (noting that            
          the taxpayer has the burden of proof regarding reasonable                   

               4 The sec. 6651(a)(1) addition at issue consists of an                 
          amount determined in the notice of deficiency ($6,208,944) and an           
          additional amount asserted in the amended answer ($689,883).  The           
          latter results from the elimination of the sec. 6651(c)(1)                  

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