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law this income is community property and must be allocated 50
percent to each petitioner. See also Rule 142(a).
Respondent also determined that petitioners are liable for
additions to tax pursuant to section 6651(a)(1). Section
6651(a)(1) imposes an addition to tax for failure to file a
return on the date prescribed (determined with regard to any
extension of time for filing), unless the taxpayer can establish
that such failure is due to reasonable cause and not due to
willful neglect. The taxpayer has the burden of proving the
addition is improper. See Rule 142(a); United States v. Boyle,
469 U.S. 241, 245 (1985). Petitioners stipulated that they did
not file a return for 1995, and they offered no evidence showing
that their failure to file was due to reasonable cause and not
due to willful neglect. Accordingly, we hold that petitioners
are liable for the additions to tax under section 6651(a)(1).
By motion made at the conclusion of trial, respondent
requested that the Court impose a penalty pursuant to section
6673. Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty not to exceed
$25,000 if the taxpayer took frivolous positions in the
proceedings or instituted the proceedings primarily for delay. A
position maintained by the taxpayer is "frivolous" where it is
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