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determination to the Tax Court, if the Court has jurisdiction
over the underlying tax liability. Sec. 6330(d)(1). The Court
has jurisdiction in this case. For purposes of these provisions,
“underlying tax liability” includes additions to tax. Katz v.
Commissioner, 115 T.C. 329, 339 (2000); Lites v. Commissioner,
T.C. Memo. 2005-206.
Petitioner seeks abatement of the section 6651(a)(1)
additions to tax for late filing, of the section 6651(a)(2)
additions to tax for failure to timely pay the amounts shown as
taxes on the returns, and of the section 6654 additions to tax
for failure to pay estimated taxes. Because petitioner self-
assessed his taxes for all years in issue, no statutory notice of
deficiency was issued. See sec. 6201(a)(1). Petitioner’s
challenge to the additions to tax at the hearing was proper. See
secs. 6320(c), 6330(c)(2)(B); Downing v. Commissioner, 118 T.C.
22 (2002). The Court reviews de novo respondent’s determination
with respect to the additions to tax for the years in issue. See
Goza v. Commissioner, supra at 181-182.
Additions to Tax Under Section 6651(a)(1)
Section 7491(c) imposes the burden of production in any
court proceeding on the Commissioner with respect to the
liability of any individual for penalties and additions to tax.
Higbee v. Commissioner, 116 T.C. 438, 446 (2001); Trowbridge v.
Commissioner, T.C. Memo. 2003-164, affd. 378 F.3d 432 (5th Cir.
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