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1992 30,382 13,911
Idaho is a community property State. Absent circumstances not
shown here, petitioner is liable for tax on 50 percent of the wage
income received from the City and 50 percent of the wage income
Mrs. Simmons received from the hospital. See United States v.
Mitchell, 403 U.S. 190 (1971).
Issue 2. Section 6651(f) Additions to Tax
Section 6651 imposes an addition to tax for failure to file a
tax return. Where the failure to file is fraudulent, the addition
to tax is 15 percent of the amount required to be shown on the
return for each month beyond the return's due date, up to a maximum
of 75 percent. (If the failure to file is not fraudulent and is
not due to reasonable cause, the addition to tax is 5 percent of
the amount required to be shown on the return for each month that
the return is not filed, up to a maximum of 25 percent.)
Respondent bears the burden of proving by clear and convincing
evidence that the failure to file was fraudulent. Sec. 7454(a);
Rule 142(b); Clayton v. Commissioner, 102 T.C. 632, 652-653 (1994).
Respondent's burden is met if it is shown that petitioner intended
to evade taxes known to be due and owing by conduct intended to
conceal, mislead, or otherwise prevent the collection of taxes, and
that there is an underpayment of tax. Stoltzfus v. United States,
398 F.2d 1002, 1004 (3d Cir. 1968); Rowlee v. Commissioner, 80 T.C.
1111, 1123 (1983); Acker v. Commissioner, 26 T.C. 107, 112 (1956).
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