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ignored respondent's attempts to establish contact to prepare for
trial.4
All of the material allegations set forth in the petition in
support of the assignments of error have been denied in
respondent's answer. Petitioner has not claimed entitlement to a
shift in the burden of proof under section 7491(a); she would in
any event not be eligible for the benefits of that section in
light of her failure to cooperate with reasonable requests of
respondent for information and other matters respecting this
case. See sec. 7491(a)(2)(B). Accordingly, the burden of proof
rests with petitioner concerning the deficiency in her income tax
as determined in the notice of deficiency, and petitioner has
adduced no evidence in support of the assignments of error raised
in the petition.
Additions to Tax
Respondent determined additions to tax under sections
6651(a)(1) and 6654. Although petitioner has offered no
substantive evidence in this case, under section 7491(c)
respondent generally bears the burden of production to show that
imposition of the additions is appropriate. See Higbee v.
Commissioner, 116 T.C. 438, 446 (2001).
4 We also note that repeated efforts by the Court to contact
petitioner prior to trial were unsuccessful.
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Last modified: November 10, 2007