Edward Kazuo Ozaki - Page 6

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               Petitioner has the burden of proving that respondent’s                 
          determinations under sections 6651(a)(1) and 6654(a) are wrong.4            
          Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).                  
               Petitioner claims that his failure to file a return for any            
          of the years at issue and to pay estimated tax for each such year           
          is attributable to his “mental illness caused by failure of U.S.            
          Government to acknowledge that violation of constitutional and              
          civil rights of Japanese Americans during World War 2 has debili-           
          tating and demoralizing effects on the child (Edward Kazuo Ozaki)           
          of U.S. concentration camp survivors.”                                      
               With respect to the determinations at issue under section              
          6651(a)(1), mental illness or mental incapacity can constitute              
          reasonable cause for the failure to file a return.  Williams v.             
          Commissioner, 16 T.C. 893, 906 (1951); see Carlson v. United                
          States, 126 F.3d 915, 922 (7th Cir. 1997) (addressing reasonable            
          cause exception with respect to failure to pay tax under section            
          6651(a)(2)).  However, if the taxpayer is able to exercise                  

               4The record does not disclose when respondent commenced an             
          examination of each of the years at issue.  We proceed on the               
          assumption that respondent’s examination of each of those years             
          commenced after July 22, 1998, and that sec. 7491(c) is applica-            
          ble in the instant case.                                                    
               The record establishes that petitioner did not file a tax              
          return or pay estimated tax for any of the years at issue.  We              
          conclude that respondent has satisfied respondent’s burden of               
          production under sec. 7491(c).                                              

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