- 15 -
to do so. See United States v. Nordbrock, supra. They refused
to answer interrogatories asking for identification of items of
disputed income and claimed deductions, notwithstanding a Court
order that they answer the interrogatories. When their efforts
to delay trial failed, they sought dismissal of the cases. On
the entire record in these cases, we infer that evidence that
petitioners refused to produce would have been unfavorable to
their claims of error in respondent’s determinations. See
Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165
(1946), affd. 162 F.2d 513 (10th Cir. 1947).
The Forms 1040 submitted by petitioners for the years in
issue were not valid tax returns. See Williams v. Commissioner,
114 T.C. 136 (2000). As a result, petitioners are not entitled
to joint return rates. See sec. 6013(b); Thompson v.
Commissioner, 78 T.C. 558, 561-562 (1982). Based on the
Forms 1040 they submitted, the additions under section 6651(a)(1)
are appropriate. Williams v. Commissioner, supra. The section
6654 addition to tax applies absent exceptions not shown to exist
in these cases. Grosshandler v. Commissioner, 75 T.C. 1, 20-21
(1980). The tax returns and the transcripts of petitioners’
accounts received in evidence satisfy respondent’s burden of
production with respect to the additions to tax.
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