Kenneth G. and Kim M. Bohnet - Page 5




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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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