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shown on the individual’s return for the year or, if no return is
filed, 90 percent of his or her tax for such year, or (2) if the
individual filed a return for the immediately preceding taxable
year, 100 percent of the tax shown on that return. Sec.
6654(d)(1)(A) and (B)(i) and (ii).
Respondent has satisfied his burden of production with
respect to all three additions to tax. With respect to the
section 6651(a)(1) addition to tax, respondent has satisfied his
burden of production because, as the parties have stipulated,
petitioner failed to file tax returns for the 2000 and 2001
taxable years until February 23, 2007.
Respondent has satisfied his burden of production with
respect to the section 6651(a)(2) addition to tax because
petitioner failed to pay his entire 2000 and 2001 tax liabilities
as shown on the late returns that petitioner filed on February
23, 2007.6
Finally, respondent has satisfied his burden of production
with respect to the section 6654(a) addition to tax because
petitioner failed to file 2000 and 2001 Federal income tax
returns until February 23, 2007, and made no estimated tax
6 Mendes v. Commissioner, 121 T.C. 308, 324-325 (2003),
which suggests that petitioner’s late return is not considered a
“return” for purposes of the addition to tax, is distinguishable
because respondent filed amended answers to the amended petitions
and because petitioner then stipulated the recalculated and
increased tax deficiencies.
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Last modified: November 10, 2007