Juan Ramirez - Page 14

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          due to reasonable cause and not willful neglect.  Charlotte’s               
          Office Boutique, Inc. v. Commissioner, 121 T.C. 89, 109 (2003),             
          affd. 425 F.3d 1203 (9th Cir. 2005).                                        
               Under section 7491(c), respondent has the burden of                    
          production with regard to additions to tax and must come forward            
          with sufficient evidence indicating that it is appropriate to               
          impose an addition to tax.  Higbee v. Commissioner, 116 T.C. 438,           
          446 (2001).  Because it is undisputed that petitioner filed no              
          employment tax returns and deposited no employment taxes with the           
          Treasury, respondent has carried the burden of production under             
          section 7491(c) with regard to the additions to tax under both              
          section 6651 and section 6656.                                              
               Petitioner claims that he had reasonable cause for failing             
          to file his returns and to deposit employment taxes due because             
          he relied upon his tax return preparer to prepare his tax returns           
          properly.  However, petitioner has not established that he sought           
          specific advice from his return preparer regarding the legal                
          status of his workers for employment tax purposes or that he                
          provided his return preparer with all relevant information                  
          regarding the nature of their employment.  Also, petitioner did             
          not call his return preparer as a witness.  Petitioner has not              
          established reasonable cause for his failure to file returns or             
          his failure to deposit, and respondent’s determinations with                

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