- 11 -
an addition to tax under section 6651(a)(1) because he failed to
file a 2001 Federal income tax return.
Respondent bears the burden of production with respect to
petitioner’s liability for the addition to tax under section
6651(a)(1). See sec. 7491(c); Higbee v. Commissioner, 116 T.C.
438, 446-447 (2001). To meet his burden of production,
respondent must come forward with sufficient evidence indicating
it is appropriate to impose the addition to tax. See Higbee v.
Commissioner, supra at 446-447. Once respondent meets his burden
of production, petitioner bears the burden of proving he is not
liable for the additions to tax. See id. at 447.
Respondent introduced into evidence a Form 3050,
Certification of Lack of Record, and a Form 4340, Certificate of
Assessments, Payments, and Other Specified Matters, both of which
show petitioner did not file a 2001 Federal income tax return.
On the basis of this evidence, we find that respondent has met
his burden of production.
Petitioner did not introduce any evidence to prove he had
reasonable cause for his failure to file a 2001 Federal income
tax return. Therefore, we conclude that petitioner is liable for
an addition to tax under section 6651(a)(1).
IV. Addition to Tax Under Section 6654(a)
Section 6654(a) imposes an addition to tax on an
underpayment of a required installment of individual estimated
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: November 10, 2007