- 22 -- 22 -
employee and actively transacting in the securities market during
this period indicates that he was not incapacitated to such a
degree.
Additionally, no evidence has been presented with respect to
petitioner Jane Marrin's failure to file. Where a taxpayer has
not taken steps to assure that a spouse has filed their joint
return in a timely manner, the mere fact that one spouse assumed
the responsibility for filing, and failed to do so, does not of
itself provide the other spouse with reasonable cause for failure
to file. Belk v. Commissioner, 93 T.C. 434, 447 (1989).
Petitioners have failed to show that their failure to timely
file their returns during the years in issue was due to a
reasonable cause and not willful neglect, and, therefore,
petitioners are liable for the addition to tax under section
6651(a)(1) for each of the years in issue.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Last modified: May 25, 2011