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from self-employment of $400 or more for the taxable year. Sec.
6017.
The taxpayer has the burden of proving that the addition is
improper. Rule 142(a); United States v. Boyle, 469 U.S. 241, 245
(1985).
Petitioner did not timely file Federal income tax returns
for 1992, 1993, and 1994. For 1992, petitioner earned no more
than $140 per year from refining gold. Accordingly, pursuant to
section 6012(a), petitioner was not required to file a 1992
return and therefore is not subject to the section 6651(a)(1)
addition to tax. For 1993 and 1994, petitioner had self-
employment earnings of $17,811.45 and $1,635, respectively, from
the sale of timber, which exceed the $400 self-employment filing
threshold under section 6017. Accordingly, petitioner was
required to file returns for those years. We find that
petitioner's failure to file for 1993 and 1994 was due to willful
neglect and not reasonable cause. Accordingly, for 1993 and 1994
we sustain respondent's determination with respect to this issue.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011