-7- and the testimony of the revenue agent who audited petitioner, both to the effect that respondent’s records do not indicate that respondent has ever received a Federal income tax return from petitioner for the subject year. Petitioner, in turn, has failed to meet his burden of proof. Petitioner has never presented any credible evidence indicating that he filed a 1997 tax return, nor has he established that his failure to file the return was on account of 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. Section 6654(a) Section 6654 imposes an addition to tax on an underpayment of estimated tax. This addition to tax is mandatory unless the taxpayer establishes that one of the exceptions listed in section 6654(e) applies. Recklitis v. Commissioner, 91 T.C. 874, 913 (1988). The record establishes that petitioner failed to pay the required amount of estimated tax for 1997. We conclude that respondent has met his burden of production as to this issue. Given that the record does not establish that any of the referenced exceptions applies, we conclude that petitioner has failed to meet his burden of proof and sustain respondent’sPage: Previous 1 2 3 4 5 6 7 8 Next
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