-9- determination that petitioner is liable for self-employment tax. See Rule 142(a). D. Addition to Tax and Accuracy-Related Penalty 1. Addition to Tax Section 6651(a)(1) imposes an addition to tax for failing to file timely a required Federal income tax return, unless it is shown that the failure was due to reasonable cause and not to willful neglect. Petitioner was required to file a Federal income tax return for the subject year. Secs. 6012, 6072. Respondent met his burden of production as to this addition to tax in that respondent introduced (and the Court admitted) into evidence documentation establishing that petitioner filed his 1999 income tax return untimely. Petitioner, in turn, has failed to meet his burden of proof. Petitioner has neither asserted nor introduced any evidence indicating that he filed his return untimely for cause that is reasonable. We hold that petitioner is liable for the addition to tax under section 6651(a)(1). See United States v. Boyle, 469 U.S. 241, 245 (1985); Cluck v. Commissioner, 105 T.C. 324, 338-339 (1995). 2. Accuracy-Related Penalty Section 6662(a) and (b)(1) imposes a penalty equal to 20 percent of the amount of an underpayment attributable to negligence or disregard of rules or regulations. In this context, negligence includes any failure to make a reasonablePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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