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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Last modified: November 10, 2007