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or petitioner recognized that the payments petitioner received
could be alimony.
Section 7491(c) places on the Commissioner the burden of
producing evidence showing that it is appropriate to impose any
penalty or addition to tax. Once the Commissioner meets that
burden, the taxpayer must produce evidence sufficient to show
that Commissioner’s determination is incorrect. Higbee v.
Commissioner, supra at 447. The Commissioner need not produce
evidence relating to defenses such as reasonable cause. Id. at
446.
Petitioner does not contest receiving the 2002 payments from
Mr. Nahhas. Petitioner’s position that the amounts were
nontaxable child support clearly conflicts with the designation
of the payments as “unallocated maintenance and support” in the
temporary order. Petitioner also did not report interest income
received from the Heritage and Citibank bank accounts.
Accordingly, we conclude that respondent has met his burden of
production for the ground of negligence by showing that
petitioner failed to exercise ordinary and reasonable care in
preparing her 2002 tax return. See sec. 6662(c); Gowni v.
Commissioner, supra.
With respect to the inclusion of the 2002 payments in her
gross income, petitioner testified that she relied on the
representation made by the attorney who represented her in the
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