The petitioner didn't file a return and the resulting unreported income contained a distribution from a pension plan that was subject to the early distribution penalty (10%) of I.R.C. Sec. 72(t). The issue was whether I.R.C. Sec. 7491(c) shifted the burden of proof to the IRS with respect to the early distribution penalty. The petitioner argued that it did on the grounds that the additional tax was a penalty rather than a "tax" or "addition to tax" or "additional amount." The court held that the I.R.C. Sec. 7491(c) did not shift the burden of proof to the IRS. The additional amount was determined to be a "tax." El v. Comr., 144 T.C. No. 9 (2015).