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produce sufficient evidence indicating that it is appropriate to
impose an addition to tax. Higbee v. Commissioner, supra at 446.
Once the Commissioner has met this burden, the taxpayer must come
forward with evidence sufficient to persuade the Court that the
Commissioner’s determination is incorrect or an exception applies.
Id. at 447.
As relevant here, in general, section 6651(a)(1) provides for
an addition to tax that can amount to 25 percent of the tax (net
amount) required to be shown on the return if the return is filed
more than 4 months after the due date of the return, including
extensions. See sec. 6651(b). A taxpayer can be relieved of
liability from the additions to tax if the taxpayer demonstrates
that the failure to file is due to reasonable cause and not due to
willful neglect. Sec. 6651(a); Higbee v. Commissioner, supra.
Reasonable cause for the failure to file a return may be
shown where the taxpayer has made a satisfactory showing that he
exercised ordinary business care and prudence but nevertheless was
unable to file the return within the prescribed time. Sec.
301.6651-1(c)(1), Proced. & Admin. Regs. Petitioner’s 2002 tax
return was introduced into evidence and bears the date of June 5,
2003; petitioner does not dispute that she did not timely file her
2002 tax return.
Respondent has carried his burden regarding the addition to
tax. Petitioner did not address her liability for the section
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