Robert D. Mueller - Page 9

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                  While petitioner makes several arguments on policy and                               
            sociological grounds, in the face of the cases cited above to the                          
            contrary, they have no legal bearing on the issues in this case.                           
            Whether policy considerations warrant narrowing of the gap                                 
            between the tax treatment of married taxpayers and homosexual and                          
            other nonmarried economic partners is for Congress to determine                            
            in light of all the relevant legislative considerations.  See                              
            Druker v. Commissioner, 697 F.2d at 51.                                                    
                  Accordingly, we sustain the deficiencies determined by                               
            2. Addition to Tax Under Section 6651(a)(1)                                                
                  Respondent determined additions to tax under section 6651(a)                         
            for petitioner’s failure to file his 1986 through 1995 Federal                             
            income tax returns.  In order to avoid this addition to tax,                               
            petitioner must prove that his failure to file was:  (1) Due to                            
            reasonable cause and (2) not due to willful neglect.  See sec.                             
            6651(a); Rule 142(a); United States v. Boyle, 469 U.S. 241, 245                            

                  6We also note that petitioner, as a nonfiler, would not be                           
            entitled to the relief he now seeks even if he had been married                            
            at the relevant times.   Married taxpayers who fail to file                                
            returns are not entitled to application of the married filing                              
            jointly tax rates.  See Martinez v. Commissioner, T.C. Memo.                               
            1998-199, affd. without published opinion (5th Cir. 1998);                                 
            Collins v. Commissioner, T.C. Memo. 1994-409; Ebert v.                                     
            Commissioner, T.C. Memo. 1991-629, affd. without published                                 
            opinion 986 F.2d 1427 (10th Cir. 1993); Hess v. Commissioner,                              
            T.C. Memo. 1989-167; see also Phillips v. Commissioner, 86 T.C.                            
            433, 441 n.7 (1986), affd. in part and revd. in part 851 F.2d                              
            1492 (D.C. Cir. 1988).                                                                     

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