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Petitioner does not deny that he worked for Viking Freight
during the years at issue or that he received compensation for
his services. In fact, petitioner attached a Form W-2 from
Viking Freight to his 1997 tax return. Petitioner’s payroll
records for 1998 and 1999 likewise indicate that petitioner
received wage income in the amounts shown in the notices of
deficiency. Respondent’s determination on this issue is
sustained.
B. Addition to Tax Under Section 6651(a)(1)
If a Federal income tax return is not timely filed, an
addition to tax will be assessed “unless it is shown that such
failure is due to reasonable cause and not due to willful
neglect”. Sec. 6651(a)(1). The Commissioner has the burden of
production with respect to the liability of any individual for an
addition to tax under section 6651(a)(1). Sec. 7491(c). The
burden of showing reasonable cause under section 6651(a) remains
on petitioner. Higbee v. Commissioner, 116 T.C. 438, 446-448
(2001).
Respondent has met his burden of production. Petitioner
does not deny that he failed to file a tax return for 1998 or
7(...continued)
this rule applies in the context of sec. 6330, see Aston v.
Commissioner, T.C. Memo. 2003-128 n.2, respondent has connected
petitioner with the source of the wage income through the Forms
W-2, as well as payroll records. Thus, respondent’s
determination is entitled to the presumption of correctness.
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