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142(a)(1).6 We conclude that petitioner has not established that
she is entitled to a deduction for depreciation.
4. Section 6651(a)(1) Addition to Tax
Section 6651(a)(1) imposes an addition to tax on the failure
to file timely any return required to be filed, unless it is
shown that such failure is due to reasonable cause and not due to
willful neglect.
The Secretary has the burden of production in any court
proceeding with respect to the liability of the individual for
any penalty, addition to tax, or additional amount imposed. Sec.
7491(c); see Higbee v. Commissioner, 116 T.C. 438, 446 (2001).
Petitioner had requested, and was granted, extensions of
time to file her return until August 15 and August 26, 1999.
Petitioner stipulated that she filed her return for the 1998 tax
year with respondent on October 18, 1999. Petitioner testified
that she thought that she filed an additional request for an
extension to file her return extending the filing date to October
15, 1999. After she was evicted from her house in July 1999,
petitioner in January 2000 permanently moved into the condominium
that she owned and had previously rented out. Petitioner
asserts that she was living in temporary housing and lacked
6 Sec. 7491(a) does not apply to place the burden of proof
on respondent because petitioner has neither alleged that sec.
7491 is applicable nor established that she complied with the
requirements of sec. 7491(a)(2)(A) and (B) to substantiate items,
maintain required records, and fully cooperate with respondent’s
reasonable requests.
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