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Respondent determined in her notice of deficiency that
petitioner is liable for additions to tax under section 6651(a)
in amounts equal to 25 percent of the underpayments for 1983 and
1984. In her answer, respondent conceded that this addition was
not due for 1983. On brief, respondent conceded that if we
determine that petitioner is not liable for the addition to tax
for fraud under section 6653(b) for 1984, then petitioner is
liable for no more than a 10-percent addition to the underpayment
under section 6651(a).
Petitioner offered no proof that he timely filed his return
for 1984, or that the late filing was due to reasonable cause and
not willful neglect. Petitioner has not carried his burden. We
therefore sustain respondent's determination that petitioner is
liable for the 10 percent addition to tax under section 6651(a)
for 1984.
To reflect the foregoing,
Decision will be entered under
Rule 155.
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