-8-
$796 from Kemper Clearing Corp. in 1994. Thus, we sustain
respondent's determination.
C. Whether Petitioner Is Liable for the Addition to Tax Under
Section 6651(a)(1) for Failure To File Timely
Section 6651(a)(1) provides for an addition to tax of up to
25 percent for failure to timely file Federal income tax returns
unless the taxpayer shows that such failure was due to reasonable
cause and not willful neglect. The burden of proof is on
petitioner to show that the failure is due to reasonable cause
and not willful neglect. United States v. Boyle, 469 U.S. 241,
245 (1985); Baldwin v. Commissioner, 84 T.C. 859, 870 (1985);
Davis v. Commissioner, 81 T.C. 806, 820 (1983), affd. without
published opinion 767 F.2d 931 (9th Cir. 1985).
Petitioner filed an unsigned Form 1040 on which he reported
no dollar amounts. Petitioner's Form 1040 is not a valid return
for purposes of section 6651. See Edwards v. Commissioner, 680
F.2d 1268, 1269-1270 (9th Cir. 1982); United States v. Porth, 426
F.2d 519, 522-523 (10th Cir. 1970) (name and address on a form is
insufficient to make it a valid return because it lacks
information from which the taxpayer's tax liability can be
computed); Cupp v. Commissioner, 65 T.C. 68, 78 (1975) (return
must be signed under penalty of perjury to be a valid return),
affd. without opinion 559 F.2d 1207 (3d Cir. 1977). Petitioner
offered no evidence that his failure to file a proper return was
due to reasonable cause and not willful neglect.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011