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respondent, the 1994 Form 1040 was not a valid Federal income tax
return because petitioner failed to sign the form under penalty
of perjury.
Section 6651(a)(1) imposes an addition for failure to timely
file a return unless it is shown that the failure was due to
reasonable cause and not due to willful neglect. Petitioner
bears the burden of proof. See Rule 142(a); Baldwin v.
Commissioner, 84 T.C. 859, 870 (1985).
We agree with respondent that the 1994 Form 1040 petitioner
submitted to the Service does not constitute a valid return
because she did not sign the return under penalty of perjury.
See sec. 6065; see also, e.g., Cupp v. Commissioner, 65 T.C. 68,
78-79 (1975), affd. without published opinion 559 F.2d 1207 (3d
Cir. 1977). Accordingly, we sustain respondent’s determination
that petitioner is liable for the addition to tax under section
6651(a)(1).
Addition to Tax Under Section 6654(a)
Respondent further determined that petitioner is liable for
an addition to tax under section 6654(a) for 1994. Respondent
contends that petitioner is liable for the addition to tax under
section 6654 because she did not make any payments of estimated
tax during 1994.
Section 6654(a) provides for an addition to tax "in the case
of any underpayment of estimated tax by an individual". Unless
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