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II. Addition to Tax for Failing To File a Return in a Timely
Manner
Respondent contends that petitioner, pursuant to section
6651(a), is liable for an addition to tax for failing to file his
1979 Federal income tax return in a timely manner. Respondent
bears the burden of proof relating to this issue because this
contention was made for the first time in the answer. Rule
142(a).
In 1979, petitioner had gross income of $83,082. Thus, his
gross income exceeded the sum of the applicable standard
deduction and personal exemption, and he was required to file a
Federal income tax return. See sec. 6012. Neither of the Forms
1040 petitioner provided respondent for 1979 were returns because
they either did not contain sufficient information to compute
petitioner's tax liability or were not signed under penalties of
perjury. See sec. 6065; Cupp v. Commissioner, 65 T.C. 68, 78-79
(1975), affd. without published opinion 559 F.2d 1207 (3d Cir.
1977). Therefore, petitioner failed to file his 1979 tax return
in a timely manner, and we hold that he is liable for the section
6651(a) addition to tax.
III. Addition to Tax for Negligence
Respondent contends that petitioner, pursuant to section
6653(a), is liable for an addition to tax for negligence relating
to his 1979 tax year. Respondent bears the burden of proof
relating to this issue because this contention was made for the
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