- 9 - 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 residencies.5 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007