TAX COURT OPINION

Case: Michael C. Dodge
Docket Number: 18365-05
Judge: Vasquez
Opinion Type: memo
Filed: 08/20/2007
Pages: 4

T .C . Memo . 2007-236 UNITED STATES TAX COURT I S .'i . JUDG E MICHAEL C . DODGE, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 18365-05 . Filed August 20, 2007 . Michael C . Dodge, pro se . Bruce K . Meneely , for respondent . MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge : Respondent determined a deficiency of $18,931 and additions to tax pursuant to sections 6651(a)(1),' 6651(a)(2), and 6654(a) of $4,259 .47, $2,366 .37, and $632 .58 , ' Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure . SERVED AUG 2 0 2007 - 2 - respectively for 2002 . After concessions , 2 the issues for decision are whether petitioner is liable for the additions to tax pursuant to sections 6651 ( a)(1) and 6654 ( a) for 2002 . FINDINGS OF FACT At the time he filed the petition , petitioner resided in Arkansas . Petitioner failed to timely file a Federal income tax return for 2002 . Burden of Proo f OPINION Section 7491 ( c) provides that the Commissioner shall bear the burden of production with respect to the liability of any individual for additions to tax . "The Commissioner's burden of production under section 7491(c) is to produce evidence that i t is appropriate to impose the relevant penalty" . Swain v . Commissioner , 118 T .C . 358, 363 (2002) ; see also Higbee v . Commissioner , 116 T .C . 438 , 446 (2001 ) . The Commissioner , however, does not have the obligation to introduce evidence regarding reasonable cause or substantial authority . Higbee v . Commissioner , supra at 446-447 . 2 Respondent conceded that petitioner is not liable for the addition to tax pursuant to sec . 6651 ( a)(2) . Respondent also conceded that the amount of the deficiency an d the additions to tax pursu an t to secs . 6651 ( a)(1) and 6654 are reduced to $13,585, $3,396 .25, and $ 453 .98, respectively . he is liable for the reduced deficiency . Petitioner conceded that Additions to Tax - 3 - Section 6651(a)(1) imposes an addition to tax for failure to timely file a return, and section 6654 ( a) imposes an addition to tax for failure to pay estimated income tax . Petitioner stipulated he did not timely file his return and conceded that he failed to pay the required amount of estimated income tax for 2002 . Accordingly , respondent satisfied his burden of production regarding the additions to tax . At trial and on brief, petitioner stated that his sole challenge to the additions to tax is that Forms 1040, U .S . Individual Income Tax Return, do not comply with the Paperwork Reduction Act of 1995 ( PRA), 44 U .S .C . sections 3501 - 3520 (2000), and consequently respondent cannot impose additions to tax pursuant to sections 6651 ( a)(1) and 6654 ( a) . Petitioner is incorrect . The requirement to file tax returns represents a "legislative command, not an administrative request", and the PRA provides no "escape hatch" from additions to tax for failing to file tax returns or failing to pay estimated income taxes . Salberg v . United States , 969 F .2d 379 , 384 (7th Cir . 1992) ; Beam v . Commissioner , 956 F .2d 1166 ( 9th Cir . 1992 ), affg . T .C . Memo . 1990-304 and Warden v . Commissioner , T .C . Memo . 1990 - 321 ; accord James v . United States , 970 F .2d 750, 753 n .6 (10th Cir . 1992) (" lack of an OMB number on IRS notices and forms does not violate" the PRA) ; United States v . Hicks , 947 F .2d 1356, 1359 - 4 - (9th Cir . 1991 ) ; United States v . Kerwin , 945 F .2d 91, 92 (5th Cir . 1999 ) ( per curiam ) ; Wheeler v . Commissioner , 127 T .C . 200, 208 (2006 ) (" The Paperwork Reduction Act is not a defense to the addition to tax under section 6651 (a)(1), nor does it create a loophole in the Code") . We conclude that petitioner is liable for the section 6651 ( a)(1) and section 6654 ( a) additions to tax . See also Rule 142(a) . To reflect the foregoing, Decision will be entere d under Rule 155 .