Alex B. Rhodes, Jr. - Page 13

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          failed to file a Federal income tax return for 1999.5  See Rhodes           
          v. Commissioner, T.C. Memo. 2003-133, affd. 152 Fed. Appx. 340              
          (5th Cir. 2005).  Thus, the Court finds that respondent has met             
          his burden of production with regard to the additions to tax                
          under section 6654(a).  Petitioner offered no evidence to refute            
          respondent’s evidence or to establish a defense to respondent’s             
          determination that petitioner is liable for the section 6654                
          additions to tax.  Therefore, the Court finds petitioner is                 
          liable for additions to tax under section 6654 for the years at             
          C.   Penalty Under Section 6673(a)(1)                                       
               Section 6673(a)(1) authorizes the Court to require a                   
          taxpayer to pay the United States a penalty in an amount not to             
          exceed $25,000 whenever the taxpayer’s position is frivolous or             
          groundless or the taxpayer has instituted or pursued the                    
          proceeding primarily for delay.  Respondent has not asked the               
          Court to impose a penalty under section 6673(a) against                     
          petitioner.  However, the Court may, sua sponte, impose this                
          penalty.  Pierson v. Commissioner, 115 T.C. 576, 580 (2000);                
          Rewerts v. Commissioner, T.C. Memo. 2004-248; Jensen v.                     
          Commissioner, T.C. Memo. 2004-120.                                          

               5 Sec. 6654(d)(1)(B)(ii) is inapplicable for 2000 because              
          petitioner failed to file his return for 1999.                              

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