- 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
Last modified: May 25, 2011