                        T.C. Memo. 2007-236



                       UNITED STATES TAX COURT



                 MICHAEL C. DODGE, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     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),1

6651(a)(2), and 6654(a) of $4,259.47, $2,366.37, and $632.58,



     1
        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.
                               - 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.

                              OPINION

Burden of Proof

     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 it

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 and the additions to
tax pursuant to secs. 6651(a)(1) and 6654 are reduced to $13,585,
$3,396.25, and $453.98, respectively. Petitioner conceded that
he is liable for the reduced deficiency.
                               - 3 -

Additions to Tax

     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 entered

                                         under Rule 155.
