- 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
Last modified: May 25, 2011