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of account listing Forms 1099B, 1099S, 1099DIV, and 1099INT
received by the IRS for 1996 and 1997, and several other
documents listing dividends and capital gains received by
petitioner in 1996 and 1997.
1. Section 6651(a)(1). Failure To File
Section 6651(a)(1) imposes an addition to tax for failure to
file a return on the date prescribed (determined with regard to
any extension of time for filing), unless the taxpayer can
establish that such failure is due to reasonable cause and not
due to willful neglect. Much of the letter from petitioner to
the IRS, submitted into evidence by respondent, rambled on about
shopworn arguments characteristic of the tax-protester rhetoric
that has been universally rejected by this and other courts. In
this letter, petitioner stated: “For the record, I am a nonfiler
for the tax years 1996, 1997 and 1998--the tax years in question.
* * * I did not file the 1040 Label Form”. Additionally, under
penalty of perjury, Revenue Agent Laakso swore that respondent’s
records reflect that petitioner failed to file tax returns for
the years in issue.
On the basis of the evidence, we find as a fact that
petitioner did not file returns for the years in issue.
Petitioner did not present evidence indicating that his failure
to file was due to reasonable cause and not due to willful
neglect. See Higbee v. Commissioner, supra at 446-447 (stating
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Last modified: May 25, 2011