Anna E. Charlton - Page 9

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               With respect to the section 6654(a) addition to tax,                   
          petitioner's transcripts of account indicate that she also failed           
          to file a return in 2001.  For 2002, petitioner made one payment            
          of $32,000 on April 15, 2003, but had no other credits or                   
          payments.  The deficiency determined for 2002 is $27,595,308.               
          Petitioner's $32,000 single payment falls well short of the                 
          estimated tax payment petitioner was required to make for 2002.             
          See sec. 6654(d)(1)(B)(i).  In the absence of any evidence that             
          respondent's determination is incorrect or that a section 6654(e)           
          exception applies, we are satisfied that respondent has met his             
          burden of production under section 7491(c) with respect to the              
          section 6654(a) addition to tax determined in this case.  See               
          Wheeler v. Commissioner, supra at 211-212.                                  
               We accordingly conclude that respondent's motion to dismiss            
          should be granted, and a decision in respondent's favor should be           

          limitation occasioned by respondent's concession of the sec.                
          6651(a)(2) addition.  Because the additional amount asserted in             
          the amended answer is attributable solely to a computational                
          adjustment resulting from respondent's concession of the sec.               
          6651(a)(2) addition, respondent has established that petitioner             
          is liable for a sec. 6651(a)(1) addition to tax in an amount                
          greater than respondent determined in the notice of deficiency.             
          See Howard v. Commissioner, T.C. Memo. 2005-144; cf. Lenihan v.             
          Commissioner, T.C. Memo. 2006-259 (Commissioner conceded he bore            
          burden of proof with respect to increase in sec. 6651(a)(1)                 
          addition asserted in answer that was attributable to asserted               
          increase in deficiency).                                                    

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