Estate of Betty Bodwell - Page 11




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          be filed by all individuals receiving gross income in excess of             
          certain minimum amounts.  See sec. 6012; sec. 1.6012-1(a), Income           
          Tax Regs.  For the years 1989 through 1994, petitioners' gross              
          income, as defined in section 61(a), was well in excess of the              
          minimum amounts specified in section 6012.  Therefore,                      
          petitioners were required to file Federal income tax returns for            
          the years 1989 through 1994.  See secs. 6011, 6012(a)(1)(A),                
          7701(a)(1); sec. 1.6012-1(a), Income Tax Regs.                              
               Section 6651(a) imposes an addition to tax for failure to              
          file timely a return, unless the taxpayer establishes:  (1) The             
          failure did not result from willful neglect, and (2) the failure            
          was due to reasonable cause.  See United States v. Boyle, 469               
          U.S. 241, 245-246 (1985).  Petitioners bear the burden of proof             
          on this issue.  See Rule 142(a); Baldwin v. Commissioner, 84 T.C.           
          859, 870 (1985).  Petitioners failed to prove reasonable cause              
          for their failure to file.  Accordingly, petitioners are liable             
          for additions to tax for failure to file returns under section              
          6651(a) for the years 1989 through 1994.                                    
          Issue 4.  Failure To Pay Estimated Income Tax                               
               Respondent determined that petitioners were liable for the             
          addition to tax under section 6654(a) for failure to pay                    
          estimated tax for the years 1989 through 1994.  Where payments of           
          tax, either through withholding or by making estimated quarterly            
          tax payments during the course of the year, do not equal the                






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