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72(t)(2)(B) exception is not applicable and that petitioner is
liable for the section 72(t) additional tax.
Failure To File Timely Return
Section 6651(a)(1) provides for an addition to tax where a
return is not timely filed “unless it is shown that such failure
is due to reasonable cause and not due to willful neglect”. The
amount of the addition to tax is “5 percent of the amount * * *
[of the correct tax] if the failure is for not more than 1 month,
with an additional 5 percent for each additional month or
fraction thereof * * * not exceeding 25 percent in the
aggregate”. Sec. 6651(a)(1). Petitioner did not obtain any
extensions of time within which to file his 1998 return, and the
return was due on April 15, 1999. The return was filed July 19,
1999. Petitioner does not dispute these dates. Rather he
contends that, if no tax is due on the return as filed, he is not
liable for any addition to tax if it is later determined that
some tax was due. There is no language in section 6651(a)(1)
that remotely supports petitioner’s argument. Petitioner offered
no evidence or other argument with respect to whether the failure
to timely file was due to reasonable cause and not due to willful
neglect.4 We sustain respondent’s determination.
4 Sec. 7491(c) provides that respondent has the “burden of
production” for the addition to tax. That burden is satisfied
when respondent shows that the return was not timely filed. It
does not include establishing that there was not reasonable
(continued...)
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