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6651(g).5 Respondent has neither presented any evidence nor made
any argument that a substitute return under section 6020(b)
exists with respect to petitioner’s 1996 tax year. Accordingly,
respondent has failed to meet his burden of production with
respect to the addition to tax for failure to pay for 1996. See
Heisey v. Commissioner, supra. The determination that petitioner
is liable for the addition for failure to pay for 1996 is not
sustained.
Respondent having met his burden of production with respect
to the additions for failure to file, petitioner bears the burden
of proving that he had reasonable cause for his failure. A
failure to file timely returns is generally considered due to
reasonable cause where a taxpayer is unable to file the return
within the prescribed time despite exercising ordinary business
care and prudence. Estate of Eddy v. Commissioner, 115 T.C. 135,
141 (2000); sec. 301.6651-1(c)(1), Proced. & Admin. Regs.
Petitioner argues that his failure to file timely returns
for the years at issue was due to reasonable cause arising from
his work-related relocation in 1994. Petitioner’s argument, as
we understand it, is that he did not file timely returns for 1995
or 1996 because he did not think that those returns could be
completed accurately until his 1994 return was filed. Petitioner
5Respondent has not argued that the delinquent return filed
by petitioner with respect to 1996 constitutes a return for
purposes of the addition to tax for failure to pay.
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