- 8 -
438 (2001). In order to meet this burden, the Commissioner must
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.8 See sec. 6651(b). Section 6651(a)(2), in
general, provides for an addition to tax that can amount to 25
percent of the unpaid portion of the tax shown on a return if the
unpaid portion remains unpaid for more than 49 months after the
tax is due to be paid. A taxpayer can be absolved of liability
from the aforementioned additions to tax if the taxpayer
demonstrates that the failure to file, or the failure to pay, as
appropriate, 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
8Where the sec. 6651(a)(2) addition also applies, the sec.
6651(a)(2) addition is reduced as provided in sec. 6651(c)(1).
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