- 5 - As to the addition to tax pursuant to section 6651(a) for failure to file a timely 1994 return, petitioner bears the burden of proving that it does not apply. Rule 142(a). The facts establish that petitioner did not file a 1994 return on or before April 17, 1995.2 Petitioner mailed to respondent a Form 1040NR that was received by respondent on October 20, 1995. Even if we were to consider this a return, it was received over 5 months from the due date, and the maximum addition to tax under section 6651(a) of 5 percent per month, not to exceed 25 percent, would apply. At trial, petitioner stated that he believed that he had filed a request for an extension of time in which to file his 1994 return. Petitioner failed to produce a copy of such a request. The records of the Internal Revenue Service indicate that no such request for extension was filed. On the basis of record, we find that no such request was filed. We therefore hold that petitioner is liable for the addition to tax under section 6651(a). As to the addition to tax pursuant to section 6654 for failure to pay estimated income tax, petitioner bears the burden of proving that it does not apply. Rule 142(a). Petitioner offered no evidence or argument on this issue. Therefore, we 2Apr. 15, 1995, fell on a Saturday; therefore, petitioner had until Monday, Apr. 17, 1995, to file a timely 1994 return. See sec. 7503.Page: Previous 1 2 3 4 5 6 Next
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