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respondent has satisfied his burden of production with regard to
the section 6651(a)(2) addition to tax.
B. Section 6651(a)(1)
Respondent determined that petitioner is liable for an
addition to tax pursuant to section 6651(a)(1) for 2003. Section
6651(a)(1) imposes an addition to tax for failure to file a
return on the date prescribed (determined with regard to any
extension of time for filing), unless the taxpayer can establish
that such failure is due to reasonable cause and not due to
willful neglect. Petitioner concedes that she did not file a
return for 2003, and petitioner has offered no evidence showing
that her failure to file was due to reasonable cause and not due
to willful neglect. Moreover, misclassification of an employee
does not relieve the employee of his liability for filing a
correct tax return. See Grooms v. Commissioner, T.C. Memo. 1992-
291; Baasch v. United States, 742 F. Supp. 65 (E.D.N.Y. 1990),
affd. without published opinion 930 F.2d 911 (2d Cir. 1991).
Accordingly, we hold that petitioner is liable for the addition
to tax under section 6651(a)(1).
C. Section 6651(a)(2)
Respondent also determined that petitioner is liable for an
addition to tax pursuant to section 6651(a)(2) for 2003.
Section 6651(a)(2) provides for an addition to tax where
payment of tax shown on a return is not timely unless the
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