- 8 -
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
cause).4
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)
(continued...)
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