Irvin Heard, Jr. - Page 19

                                       - 19 -                                         
          school indicating how many courses he took during the latter half           
          of 1990.  Therefore, we hold that petitioner has not met his                
          burden of establishing that any of the payments he received                 
          during the extended fellowship period commencing on June 20,                
          1990, were used for qualified tuition and related expenses.                 
               Finally, we must determine whether petitioner is liable for            
          additions to tax under section 6651(a) and section 6654 for the             
          year 1990.6  In the case of failure to file an income tax return            
          on the date prescribed for filing, section 6651(a) imposes an               
          addition to tax equal to 5 percent of the amount required to be             
          shown on the return, with an additional 5 percent to be added for           
          each month or partial month during which such failure continues,            
          not to exceed 25 percent in the aggregate.  The addition to tax             
          under section 6651(a) does not apply if it is shown that the                
          failure to file was due to reasonable cause and not to willful              
          neglect.                                                                    
               The parties stipulated that petitioner did not file an                 
          income tax return for 1989 or 1990.7  Petitioner indicated at               

               6  Pursuant to our findings herein, petitioner is entitled             
          to exclude from income the fellowship payments he received during           
          1989.  As a result, petitioner did not have sufficient income to            
          require him to file a return for that year.  Consequently, the              
          additions to tax under sec. 6651(a) and sec. 6654 are not                   
          applicable to petitioner's 1989 taxable year.                               
               7  At trial, petitioner indicated for the first time that if           
          he had filed returns for 1989 and 1990, his filing status would             
          have been "head of household".  Petitioner attached two documents           
          to his posttrial brief purporting to support this claim.  In the            
                                                             (continued...)           




Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next

Last modified: May 25, 2011