§7941

Unlike for individual taxpayers, the IRS does not have the burden of production with respect to section 6662(a) accuracy-related penalties asserted against corporate taxpayers. § 7941(c) (“[T]he Secretary shall have the burden of production in any court proceeding with respect to the liability of any individual for any penalty [or] addition to tax .

In order to meet the burden of production under section 7941(c), the Commissioner need only make a prima facie case that imposition of the penalty or addition to tax is appropriate .

7941(c); Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001). The late filing additions, late payment additions and estimated tax additions apply unless it is shown that the taxpayer's failure to comply was due to reasonable cause and not due to willful neglect." See sec. 6651(a) (1) and (2). The taxpayer bears the burden of establishing reas

In order to meet the burden of production under section 7941(c), the Commissioner need only make a prima facie case that imposition of the penalty or addition to tax is appropriate .

In order to meet the burden of production under section 7941(c), the Commissioner must come forward with sufficient evidence indicating that it is appropriate to impose the relevant penalty .

In order to meet the burden of production under section 7941(c), the Commissioner must come forward with sufficient - 3 - evidence indicating that it is appropriate to impose the relevant penalty .

In rder to meet the burden of production under section 7941(c), the Commissioner need only make a prima facie case that - 13 - imposition of the penalty or addition to tax is appropriate.