Dennis R. Andrews - Page 12

                                        - 12 -                                         

          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.                                                   




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011