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2. Whether Petitioner Is Liable for the Deficiencies
Petitioner presented no affirmative evidence that
respondent's determinations are erroneous. On this record, we
sustain respondent's determinations.
3. Section 6651(a)(1) Failure To File Timely
For each year in issue respondent determined that petitioner
is liable for the addition to tax under section 6651(a)(1) for
his failure to file a Federal income tax return. Section
6651(a)(1) provides for an addition to tax of 5 percent of the
tax required to be shown on the return for each month or fraction
thereof for which there is a failure to file, not to exceed 25
percent. The addition to tax for failure to file a return timely
will be imposed if a return is not timely filed unless the
taxpayer shows that the delay was due to reasonable cause and not
willful neglect. Sec. 6651(a)(1).
There is no evidence in the record that suggests that
petitioner's failure to file a Federal income tax return for any
year in issue was due to reasonable cause and not due to willful
8(...continued)
any item of income reported on an information return.
Petitioner: (1) Never filed a Form 1040 or any other document in
which he swore that he did not receive unreported income; (2)
failed to state any facts tending to indicate that he did not
receive unreported income; and (3) failed to deny that he
received any item of income reported on an information return.
Furthermore, petitioner offered no evidence that he fully
cooperated with respondent, and the limited evidence in the
record suggests otherwise.
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