- 16 -
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
7491(c).
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
sue.
D. Conclusion
Reviewed and adopted as the report of the Small Tax Case
Division.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011