- 5 -
reasonable cause. See Ferguson v. Commissioner, T.C. Memo. 1994-
114. Lastly, petitioner filed an extension of time to file his
return, but the return was filed long after the extension period
expired. See Sandoval v. Commissioner, T.C. Memo. 2000-189;
Zaban v. Commissioner, T.C. Memo. 1997-479. We find that
petitioner did not have reasonable cause for the failure to
timely file his 1995 return.3
Petitioner argues in the alternative that the section
6651(a)(1) addition to tax should be limited to the May 2000
payment. In this regard, petitioner seems to believe that there
was some type of accord and satisfaction when he paid the $179.99
pursuant to the May 2000 letter. Respondent issued the May 2000
letter to notify petitioner that respondent had summarily
assessed both the tax shown on petitioner’s delinquent 1995
return and the addition to tax that was due under section
6651(a)(1).4 It was this addition to tax that petitioner paid.
3 Sec. 7491(a) and (c), concerning the burdens of proof and
production, have no bearing on the underlying substantive issue.
With respect to the addition to tax, the burden of showing
reasonable cause under sec. 6651(a) remains on petitioner.
Higbee v. Commissioner, 116 T.C. 438, 446-448 (2001).
4 “Respondent is authorized to immediately (summarily)
assess and collect the amount of taxes that are computed and
shown due on a taxpayer’s original income tax return”. Meyer v.
Commissioner, 97 T.C. 555, 559 (1991); see also sec. 6201(a)(1).
Additionally, respondent may summarily assess the addition to tax
under sec. 6651(a)(1) if such additions are determined by the
amount of tax shown on the taxpayer’s return. Sec. 6665(b); see
also Meyer v. Commissioner, supra at 559. Summary assessments
(continued...)
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