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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
issue.
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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Last modified: November 10, 2007