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B. Additions to Tax
1. Failure To File Timely Returns
For each year at issue, respondent determined that
petitioner is liable for the section 6651(a)(1) addition to tax
for failing to file a timely Federal income tax return. Section
6651(a)(1) imposes an addition to tax for failing to file a tax
return on or before the specified filing date unless the taxpayer
establishes that the failure “is due to reasonable cause and not
due to willful neglect”. Sec. 6651(a)(1); see United States v.
Boyle, 469 U.S. 241, 245 (1985).
Respondent offered into evidence Form 3050, Certificate of
Lack of Record, which indicates that no income tax return for
petitioner is on file with the Internal Revenue Service for any
year at issue. In his petition, petitioner alleges that he filed
a Federal income tax return for each year at issue. On each of
these purported returns, petitioner crossed out the words “Under
penalty of perjury” from the jurat above his signature. For this
reason, if for no other, the purported returns do not constitute
valid returns. See, e.g., Cupp v. Commissioner, 65 T.C. 68, 78-
79 (1975), affd. without published opinion 559 F.2d 1207 (3d Cir.
1977); Sochia v. Commissioner, T.C. Memo. 1998-294; see also
7(...continued)
of sec. 7491(a)(2) and to introduce credible evidence within the
meaning of sec. 7491(a)(1), sec. 7491 does not place the burden
of proof on respondent with respect to the claimed deductions.
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