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“conscious, intentional failure or reckless indifference.”
United States v. Boyle, 469 U.S. 241, 245 (1985).
Respondent bears the burden of production with respect to
this addition to tax. Sec. 7491(c). In order to meet this
burden, respondent must produce sufficient evidence that it is
appropriate to impose this addition to tax. Once respondent has
done so, the burden of proof as to reasonable cause or other
mitigating factors is upon petitioner. Higbee v. Commissioner,
116 T.C. 438, 446-447, 449 (2001).
Respondent has satisfied his burden of production with
respect to the addition to tax in that the record establishes
that petitioner filed his 1997 tax return after its due date.
Petitioner must establish reasonable cause in order to prevail.
Id. Petitioner filed the subject tax return approximately 4
years after its due date, and petitioner has not presented any
evidence establishing that the failure to file that return timely
was due to reasonable cause and not due to willful neglect. We
sustain respondent’s determination as to the addition to tax.
All arguments made by the parties and not discussed herein
have been rejected as without merit.
Decision will be
entered for respondent.
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Last modified: May 25, 2011