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section 6020(b). A return prepared under section 6020(b) is to
be disregarded for purposes of determining the amount of the
addition to tax under section 6651(a)(1). Sec. 6651(g)(1).
Respondent has met his burden of production under section 7491(c)
with respect to imposing the addition to tax under section
6651(a)(1).
It is petitioner’s burden to prove that he had reasonable
cause and lacked willful neglect in not filing his return timely.
See United States v. Boyle, 469 U.S. 241, 245 (1985); Higbee v.
Commissioner, supra; sec. 301.6651-1(a)(1), Proced. & Admin.
Regs. Because petitioner failed to offer any evidence of
reasonable cause and lack of willful neglect for his failure to
file timely, respondent’s determination that he is liable for the
addition to tax under section 6651(a)(1) is sustained.
Addition to Tax Under Section 6651(a)(2)
Under section 6651(g)(2), the return made by respondent
under section 6020(b) is to be treated as a return filed by
petitioner for purposes of determining the amount of the addition
to tax under section 6651(a)(2). Because petitioner failed to
offer any evidence of reasonable cause and lack of willful
neglect for his failure to pay timely, respondent’s determination
that he is liable for the addition to tax under section
6651(a)(2) is sustained.
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Last modified: November 10, 2007