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timely file his income tax return and the addition to tax under
section 6651(a)(2) for failure to timely pay his income tax for
1998. Respondent bears the burden of production with respect to
an addition to tax. Sec. 7491(c). In order to meet this burden,
respondent must produce evidence sufficient to establish that it
is appropriate to impose the addition to tax. Higbee v.
Commissioner, 116 T.C. 438, 446-447 (2001).
The parties agree that petitioner did not timely file a
Federal tax return for 1997. There is no triable issue as to
whether respondent can meet his burden of production under
section 7491(c) with respect to imposing the addition to tax
under section 6651(a)(1).
It is petitioner’s burden to prove that he had reasonable
cause and lacked willful neglect in not filing his return timely.
See United States v. Boyle, 469 U.S. 241, 245 (1985); Higbee v.
Commissioner, supra; sec. 301.6651-1(a)(1), Proced. & Admin.
Regs. Petitioner has failed to allege any reasonable cause or
lack of willful neglect for his failure to file timely.
Petitioner, as previously discussed, failed to pay a portion
of his income tax liability for 1998. There is no triable issue
as to whether respondent can meet his burden of production under
section 7491(c) with respect to imposing the addition to tax
under section 6651(a)(2). Petitioner has failed to offer any
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