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respectively for 2002. After concessions,2 the issues for
decision are whether petitioner is liable for the additions to
tax pursuant to sections 6651(a)(1) and 6654(a) for 2002.
FINDINGS OF FACT
At the time he filed the petition, petitioner resided in
Arkansas. Petitioner failed to timely file a Federal income tax
return for 2002.
OPINION
Burden of Proof
Section 7491(c) provides that the Commissioner shall bear
the burden of production with respect to the liability of any
individual for additions to tax. “The Commissioner’s burden of
production under section 7491(c) is to produce evidence that it
is appropriate to impose the relevant penalty”. Swain v.
Commissioner, 118 T.C. 358, 363 (2002); see also Higbee v.
Commissioner, 116 T.C. 438, 446 (2001). The Commissioner,
however, does not have the obligation to introduce evidence
regarding reasonable cause or substantial authority. Higbee v.
Commissioner, supra at 446-447.
2 Respondent conceded that petitioner is not liable for the
addition to tax pursuant to sec. 6651(a)(2). Respondent also
conceded that the amount of the deficiency and the additions to
tax pursuant to secs. 6651(a)(1) and 6654 are reduced to $13,585,
$3,396.25, and $453.98, respectively. Petitioner conceded that
he is liable for the reduced deficiency.
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Last modified: November 10, 2007