Alex B. Rhodes, Jr. - Page 11

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          B.   Additions to Tax                                                       
               1. Burdens of Production and Proof                                     
               Respondent bears the burden of production with respect to              
          petitioner’s liability for the additions to tax.  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 additions to tax.  See Higbee v. Commissioner, supra at 446-            
          447.  Once respondent meets his burden of production, petitioner            
          must come forward with evidence sufficient to persuade the Court            
          that respondent’s determinations are incorrect.                             
               2.   Section 6651(a)(1)                                                
               Respondent determined that petitioner is liable for                    
          additions to tax under section 6651(a)(1) for the years at issue.           
          Section 6651(a)(1) imposes an addition to tax for failure to file           
          a return on the date prescribed (determined with regard to any              
          extension of time for filing), unless the taxpayer can establish            
          that such failure is due to reasonable cause and not willful                
          neglect.  Petitioner is deemed to have stipulated that he failed            
          to file Federal income tax returns for the years at issue.  The             
          Court finds respondent has met his burden of production with                
          regard to the additions to tax under section 6651(a)(1).                    

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