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addition to tax pursuant to section 6651(a)(1). 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. Rule 142(a); United States v. Boyle, 469 U.S.
241, 245 (1985).4
Petitioner stipulated that he did not file a return for
1996, and he offered no evidence showing that his failure to file
was due to reasonable cause and not due to willful neglect.
Accordingly, we hold that petitioner is liable for the addition
to tax under section 6651(a)(1).
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty not to exceed
$25,000 if the taxpayer took frivolous positions in the
proceedings or instituted the proceedings primarily for delay. A
position maintained by the taxpayer is “frivolous” where it is
“contrary to established law and unsupported by a reasoned,
colorable argument for change in the law.” Coleman v.
Commissioner, 791 F.2d 68, 71 (7th Cir. 1986).
On May 10, 2001, petitioner filed a request for admissions.
4 Cf. sec. 7491(c), effective for court proceedings arising
in connection with examinations commencing after July 22, 1998.
Petitioner does not contend that his examination began after July
22, 1998, or that sec. 7491(c) is applicable to his case.
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