Isaiah Israel - Page 11

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          tax for failure to file.  The Court has received into evidence              
          copies of petitioner’s tax returns for 1996 and 1997 stamped as             
          received by the Internal Revenue Service Center in Kansas City,             
          Missouri, on May 28, 1999, approximately 2 years and 1 year                 
          delinquent, respectively.  Respondent has sustained his burden of           
          production to show that the section 6651(a)(1) addition to tax is           
          appropriate.  See Higbee v. Commissioner, 116 T.C. 438, 447                 
          (2001).                                                                     
               If petitioner establishes that the failure to file timely              
          returns was due to reasonable cause and not due to willful                  
          neglect, he can avoid the addition to tax.  Sec. 6651(a)(1).                
          Petitioner offered no evidence showing that his failure to file             
          was due to reasonable cause and not due to willful neglect.                 
          Accordingly, we hold that petitioner is liable for the additions            
          to tax under section 6651(a).                                               
          IV. Penalties                                                               
               A.   Section 6662                                                      
               Respondent determined that petitioner is liable for                    
          accuracy-related penalties under section 6662(a) and (b)(1) for             
          1996, 1997, and 2000.  Section 6662(a) imposes a penalty in the             
          amount of 20 percent on the portion of the underpayment to which            
          the section applies.  As relevant to these cases, the penalty               
          applies to any portion of the underpayment that is attributable             
          to negligence or disregard of rules or regulations.  Sec.                   






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