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provided any evidence as to where and when they lived in Oregon,
nor how that would affect their income tax liability for the
years in issue. Accordingly, respondent's deficiency
determinations are sustained.
In addition, respondent determined additions to tax under
section 6651(a) for failure to file timely returns for the years
at issue.
Section 6651(a) provides for an addition to tax for failure
to file a timely return. The addition to tax is equal to 5
percent of the amount required to be shown as tax on the return,
with an additional 5 percent for each additional month or
fraction thereof during which the failure to file continues, not
exceeding 25 percent in the aggregate.
A taxpayer may avoid the addition to tax by establishing
that the failure to file a timely return was due to reasonable
cause and not willful neglect. See Rule 142(a); United States v.
Boyle, 469 U.S. 241, 245-246 (1985). Petitioners have not
established that their failure to file timely returns was due to
a reasonable cause. Accordingly, we sustain respondent's
determinations on this issue.
For the foregoing reasons,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011