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A. Section 6651(a)(1)
Respondent determined that petitioner is liable for an
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 such failure is due to
reasonable cause and not due to willful neglect.
Respondent introduced as evidence the Form 1040A for 1999
that petitioner submitted to respondent.6 This return was not
signed. Such unsigned tax return submitted to the Commissioner
is insufficient to avoid the addition to tax pursuant to section
6651(a)(1). Vaira v. Commissioner, 52 T.C. 986, 1004-1006
(1969), revd. on other grounds 444 F.2d 770 (3d Cir. 1971); see
also Dixon v. Commissioner, 28 T.C. 338, 347-348 (1957) (the
submission of an unsigned tax return to the Internal Revenue
Service is not the making of an income tax return). We conclude
that respondent satisfied his burden of production regarding this
issue. Thus, petitioner must come forward with evidence
6 Petitioner testified that the first name on the Form
1040A is spelled “Ercyk” whereas petitioner’s first name is
spelled “Eryck”; however, he did not testify that the Form 1040A
was not his. This appears to be no more than a typographical
error given that petitioner’s name, correctly spelled, and
signature appears on documents attached to the Form 1040A and
petitioner testified that his Social Security number is listed on
the Form 1040A.
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