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date prescribed (determined with regard to any extension of time
for filing) unless the taxpayer can establish that such failure
is due to reasonable cause and not due to willful neglect. The
taxpayer has the burden of proving that the addition to tax is
improper. Rule 142(a); United States v. Boyle, 469 U.S. 241, 245
(1985).
Petitioner filed the return in or around October 1995--more
than 2 years late. Petitioner claims that he was unable to timely
file because of his divorce. Petitioner is a C.P.A. and an
educated man who teaches classes in tax and accounting at the
University of Texas at Arlington. He should have known of his
duty to file a timely return. Petitioner has not established
reasonable cause for his late filing. Accordingly, we sustain
the Commissioner's determination with respect to the addition to
tax.
In reaching all of our holdings herein, we have considered
all arguments made by the parties, and, to the extent not
mentioned above, we find them to be irrelevant or without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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