- 4 -
however, to offer any evidence (e.g., a police report or
insurance claim) to establish his contention. Petitioner also
contends that in 1994 two of his automobiles were stolen. He has
failed, however, to offer any evidence relating to their cost.
In addition, he has failed to establish that the allegedly stolen
automobiles were not compensated for by insurance. We conclude
that petitioner is not entitled to a casualty loss deduction and
that respondent's deficiency determinations, adjusted for
concessions, are correct.
Respondent determined that petitioner is liable, pursuant to
section 6651(a)(1), for failure to file his 1993 and 1994 Federal
income tax returns. Section 6651 imposes an addition to tax for
failure to file a tax return in a timely manner, unless such
failure was due to reasonable cause and not due to willful
neglect. Petitioner has the burden of proving that he is not
liable for the additions to tax. Rule 142(a); see Welch v.
Helvering, 290 U.S. 111, 115 (1933). He contends that he filed
his returns and, therefore, is not liable for the additions to
tax. The Internal Revenue Service has no record that it received
such returns, and petitioner failed to present either copies of
his returns or mailing receipts. We conclude that petitioner has
failed to establish that he filed his 1993 and 1994 returns.
Accordingly, he is liable for the section 6651(a)(1) additions to
tax.
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011