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satisfy his burden of production under section 7491(c) regarding
petitioner’s liability for the section 6654 addition to tax,
respondent, at a minimum, must produce evidence necessary to
enable the Court to conclude that petitioner had a required
annual payment under section 6654(d)(1)(B).” Wheeler v.
Commissioner, 127 T.C. 200, 211 (2006).
Petitioner credibly testified that she filed a return for
2001. Respondent, however, has not provided evidence of the
amount of tax shown on the 2001 return or that petitioner did not
file a return for 2001. Without this information, we cannot
determine the amount of the “required annual payment”.
Therefore, respondent has not met his burden of production
regarding the section 6654 addition, and we conclude that
petitioner is not liable for this addition to tax.
In reaching all of our holdings herein, we have considered
all arguments made by the parties, and, to the extent not
mentioned above, we find them to be irrelevant or without merit.
To reflect the foregoing,
Decision will be
entered under Rule 155.
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Last modified: May 25, 2011