Robert Lee and Rebecca Waters - Page 17

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          Higbee v. Commissioner, supra; BJR Corp. v. Commissioner, 67 T.C.           
          111, 131 (1976); Bebb v. Commissioner, 36 T.C. 170 (1961).                  
               Absent an extension of time to file, petitioners’ 1997                 
          income tax return was required to be filed by Wednesday, April              
          15, 1998.  See sec. 6072(a).  However, petitioners did not apply            
          for, or receive, any extension of time to file, and their tax               
          return (bearing their signatures and the date of April 28, 1998)            
          was not received by respondent until May 27, 1998.  Such evidence           
          satisfies respondent’s burden of production under section                   
               At trial, petitioners did not introduce any evidence                   
          regarding reasonable cause or lack of willful neglect.  Indeed,             
          apart from arguing that there is no deficiency in income tax,               
          petitioners have not argued that they should be excused from                
          liability for the addition to tax.  Finally, there is nothing in            
          the record to suggest that petitioners’ failure to timely file              
          was due to reasonable cause and not willful neglect.                        
          Accordingly, we sustain respondent’s determination on this is               

          D.  Conclusion                                                              
               Reviewed and adopted as the report of the Small Tax Case               

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