- 3 - was also ill. According to petitioner, he was “distraught” over his mother’s death. Petitioner did not file a Federal income tax return for the 1996 tax year. While on the wagon train, however, petitioner did file returns for 1995 and 1997. Discussion Addition to Tax Under Section 6651(a)(1) for Failure To File If a Federal income tax return is not timely filed, an addition to tax will be assessed “unless it is shown that such failure is due to reasonable cause and not due to willful neglect”. Sec. 6651(a)(1).3 A delay is due to reasonable cause if “the taxpayer exercised ordinary business care and prudence and was nevertheless unable to file the return within the prescribed time”. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs.; see also United States v. Boyle, 469 U.S. 241, 243 (1985). Petitioner argues that he failed to timely file his 1996 return because of the “emotional distress of my mother’s death, my father’s ongoing illness and stressful job resulting in 3 Petitioner has not argued that either sec. 7491(a) or (c) applies to this case. Additionally, the record does not indicate that respondent’s examination commenced after July 22, 1998. Because sec. 7491 applies only to court proceedings arising from examinations commencing after July 22, 1998, Internal Revenue Service Restructuring & Reform Act of 1998, Pub. L. 105-206, sec. 3001, 112 Stat. 726, we conclude that neither sec. 7491(a) nor (c) applies here to place the burden of proof and/or production upon respondent. See Eddie Cordes, Inc. v. Commissioner, T.C. Memo. 2002-125 n.13; Peacock v. Commissioner, T.C. Memo. 2002- 122.Page: Previous 1 2 3 4 5 6 Next
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