Mehrdad Hamzeye Langroudi - Page 10

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                    That includes some amount of research, and it also                
               includes some amount of teaching, but those are minor                  
               roles compared to the major role, which is that of                     
               becoming an anesthesiologist.                                          
               Dr. Shevde’s testimony clearly demonstrates that the primary           
          purpose of petitioner’s residency was to train in anesthesiology,           
          rather than to teach or to perform research.  Petitioner,                   
          himself, listed his occupation as an Anesthesia Trainee on all              
          three of the tax returns filed for 2002 and 2003.  Given                    
          petitioner’s testimony that both Fairview Hospital and Maimonides           
          Medical Center were “basically and fundamentally * * * no                   
          different” from each other with respect to achieving objectives             
          for themselves, residents, teachers, and researchers, it is clear           
          that article 20 of the treaty is inapplicable to petitioner’s               
               With respect to the accuracy-related penalty under section             
          6662(a), the Commissioner has the burden of production.  Sec.               
          7491(c).  To prevail, the Commissioner must produce sufficient              
          evidence that it is appropriate to apply the penalty to the                 
          taxpayer.  Higbee v. Commissioner, 116 T.C. 438, 446 (2001).                
          Once the Commissioner meets his burden of production, the                   

               5 As previously explained, the deficiencies for which                  
          respondent argues, and the basis for respondent’s determinations            
          were not fully set forth until respondent supplemented his notice           
          of deficiency.  Since the evidence presented by the parties                 
          clearly establishes that the primary purpose of petitioner’s                
          residencies was to train in anesthesiology, we have no reason to            
          decide which party would bear the burden of proof.                          

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