- 13 -
due to reasonable cause. Higbee v. Commissioner, 116 T.C. 438,
446-447 (2001); see Joye v. Commissioner, T.C. Memo. 2002-14.
Petitioner bears the burden of proving that her failure is
due to reasonable cause and not willful neglect. See United
States v. Boyle, supra; Higbee v. Commissioner, supra at 447.
Petitioner did not offer evidence showing that she had reasonable
cause for not filing returns for 1996-98 or address this issue on
brief. A taxpayer may be deemed to concede an issue that was
raised in the petition if he or she makes no argument at trial or
on brief relating to that issue. Levin v. Commissioner, 87 T.C.
698, 722-723 (1986), affd. 832 F.2d 403 (7th Cir. 1987);
Zimmerman v. Commissioner, 67 T.C. 94, 104 n.7 (1976). We
conclude that petitioner is liable for the addition to tax under
section 6651(a)(1) for failure to file her 1996-98 income tax
returns.
2. Failure To Pay Estimated Tax
We have jurisdiction to decide whether petitioner is liable
for the addition to tax under section 6654(a) because she did not
file an income tax return for the years in issue. Sec.
6665(b)(2); see Meyer v. Commissioner, 97 T.C. 555, 562 (1991).
Respondent determined that petitioner is liable for the
addition to tax under section 6654 for failure to pay estimated
tax for 1996-98. Petitioner alleged in the petition that she is
not liable for the addition to tax under section 6654(a).
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