Loretta Jean Randolph - Page 14




                                       - 14 -                                         
          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             






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011