- 10 -
conscious, intentional failure to file or reckless indifference
toward filing. See United States v. Boyle, supra at 245.
If the taxpayer assigns error to the Commissioner’s
determination that the taxpayer is liable for the addition to
tax, the Commissioner has the burden, under section 7491(c), of
producing evidence to show that the section 6651(a) addition to
tax applies. See Swain v. Commissioner, 118 T.C. 358, 364-365
(2002); Higbee v. Commissioner, 116 T.C. 438, 446 (2001). In
order to meet his burden of production, the Commissioner must
come forward with sufficient evidence to show that it is
appropriate to impose the relevant penalty or addition to tax.
Higbee v. Commissioner, supra at 446. However, the Commissioner
is not required to introduce evidence regarding reasonable cause,
substantial authority, or similar defenses. Id.
Petitioner concedes he did not file a Federal income tax
return or application for extension of time to file for 2000.
That concession is sufficient to satisfy respondent’s burden of
producing evidence that the section 6651(a)(1) addition to tax
applies. Petitioner did not introduce any evidence to prove that
he had reasonable cause for his failure to file his 2000 income
tax return. Consequently, we sustain respondent’s
determination.5
5Petitioner contended in his posttrial brief (but did not
offer any testimony at trial to support his contention) that he
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011