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petitioner to show that respondent’s determination of the
additions is incorrect. See id. at 447.
By the petition and the amended petition, petitioner as much
as concedes that he filed no return for 2001. The transcript of
account confirms that he filed no return for 2001, and we so
find. Respondent has carried his burden of production, and
petitioner has failed to prove that respondent’s determination of
the section 6651(a)(1) addition to tax is incorrect. The
transcripts of account also show that petitioner made no payments
of estimated tax for 2001 and filed no return for 2000, and we so
find. Respondent has carried his burden of production, and
petitioner has failed to prove that respondent’s determination of
the section 6654 addition to tax is incorrect.
V. Section 6673(a)(1) Penalty
In pertinent part, section 6673(a)(1) provides a penalty of
up to $25,000 if the taxpayer has instituted or maintained
proceedings before the Tax Court primarily for delay or the
taxpayer’s position in the proceeding is frivolous or groundless.
“The purpose of section 6673 is to compel taxpayers to think and
to conform their conduct to settled principles before they file
returns and litigate.” Takaba v. Commissioner, 119 T.C. 285, 295
(2002). “A taxpayer’s position is frivolous ‘if it is contrary
to established law and unsupported by a reasoned, colorable
argument for [a] change in the law.’” Id. at 287 (quoting
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