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above. Accordingly, the Court decides the merits of petitioner's
case on such record. As noted above, petitioner conceded all the
adjustments in the notice of deficiency, except for the section
6651(a)(1) addition to tax. Having made such a concession, and
with no evidence having been presented to show that petitioner
would not be liable for the resulting deficiencies in tax, the
Court sustains respondent on the deficiencies in tax determined
in the notice of deficiency.
The first issue is whether petitioner is liable for the
addition to tax under section 6651(a)(1). Section 6651(a)(1)
provides for an addition to tax for failure to file a return
timely, unless the failure is due to reasonable cause and not due
to willful neglect. Under section 6072, income tax returns must
be filed on or before the 15th day of April following the close
of the taxable year, subject to exceptions not pertinent here.
In the stipulation, petitioner agreed that she did not file any
Federal income tax returns for the years 1994, 1995, 1996, and
1998. The stipulation does not provide any reason for which
petitioner failed to file returns for these years. Respondent,
therefore, is sustained on this issue.
The next issue is petitioner's claim to deductions for trade
or business expenses incurred in a dog breeding activity. No
evidence was presented at trial with respect to this issue, nor
does the stipulation of facts contain any factual information
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Last modified: May 25, 2011