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negligence or disregard of rules or regulations in the amounts of
$1,567 and $23,686 also for 1991 and 1992, respectively. We have
sustained respondent’s determinations concerning the amounts of
Mr. Comey’s taxable income for both years.
Section 6651
Section 6651(a)(1) imposes an addition to tax for a
taxpayer’s failure to file a required return on or before the
specified filing date unless the failure is due to reasonable
cause and not to willful neglect. Mr. Comey bears the burden of
proving that the reasonable cause exception applies or that
respondent’s determination is otherwise erroneous.11 See Rule
142(a); United States v. Boyle, 469 U.S. 241, 245 (1985).
The parties have stipulated that Mr. Comey filed his Form
1040, Individual Income Tax Return, for 1991 on June 28, 1993.
They have also stipulated that Mr. Comey filed his return for
1992 on August 4, 1993.
Petitioners have neither argued nor introduced any evidence
suggesting that Mr. Comey applied for an extension of time to
file or had reasonable cause for his failure to file on time.
Accordingly, petitioners have failed to show that the section
11 As explained supra note 10, the petitions in the cases at
hand were filed before the effective date of the burden-shifting
provisions of sec. 7491(c).
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