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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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Last modified: November 10, 2007