holds that he is liable for the addition to tax determined by
respondent under section 6651(a)(1).
Respondent determined in the notice of deficiency that under
section 6651(a)(2) petitioner failed to pay timely the amount
shown as tax on a Federal income tax return for 1996. We have
found that petitioner did not file a Federal income tax return
for 1996 until after the notice of deficiency was issued, and
there is no evidence that respondent prepared for petitioner a
return under the authority of section 6020(b). See sec. 6651(g);
sec. 301.6651-1(g), Proced. & Admin. Regs. Because no return for
petitioner was filed, the addition to tax under section
6651(a)(2) does not apply. See Johnson v. Commissioner, T.C.
Memo. 1983-398; see also, e.g., Estate of Hinz v. Commissioner,
T.C. Memo. 2000-6. Petitioner is not liable for the addition to
tax under section 6651(a)(2).
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be
entered under Rule 155.
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