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appropriate to impose the relevant penalty. Higbee v.
Commissioner, 116 T.C. 438, 446 (2001). Once the Commissioner
meets his burden of production, the taxpayer bears the burden of
proving error in the determination, including evidence of
reasonable cause or other exculpatory factors. Id. at 446-447.
Section 6651(a)(1) provides for an addition to tax for a
taxpayer’s failure to file a required return on or before the due
date, including extensions. Respondent introduced certified
transcripts of account which show no record of Federal income tax
returns filed by petitioner for 2001 and 2002, as well as copies
of Forms W-2 reporting petitioner’s wage income from the Oneida
Tribe of Wisconsin and certified copies of payroll records
documenting petitioner’s employment and compensation at the
Oneida Tribe casino in the relevant years. This income obligated
petitioner to file Federal income tax returns in each year. See
sec. 6012. Accordingly, we conclude that respondent met his
burden of production under section 7491(c).
Petitioner contends that she filed returns for 2001 and 2002
and offered into evidence what she claimed were copies of the
returns filed. Even if we accepted petitioner's somewhat dubious
claim of having filed these documents with the intent that they
be accepted as returns,1 neither would qualify as such. The
1 The first page of each purported return is a Form 4868,
Application for Automatic Extension of Time To File U.S.
(continued...)
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