-6-
willful neglect. Petitioner was required to file Federal income
tax returns for each of the subject years. Secs. 6012, 6072.3
Respondent met his burden of production in that respondent
introduced (and the Court admitted) into evidence a Form 4340,
Certificate of Assessments, Payments and Other Specified Matters,
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 any of the subject years. Petitioner, in turn,
has failed to meet his burden of proof. Petitioner has never
asserted or presented any evidence indicating that he filed one
or more of the subject returns, nor has he established that any
of the returns was not filed timely for cause that is reasonable.
We hold that petitioner is liable for the additions to tax under
section 6651(a)(1). United States v. Boyle, 469 U.S. 241, 245
(1985); Cluck v. Commissioner, 105 T.C. 324, 338-339 (1995).
b. Section 6651(a)(2)
Section 6651(a)(2) generally imposes an addition to tax for
a failure to pay timely the amount of tax shown on a Federal
income tax return. Although petitioner did not file his Federal
income tax returns for 1994, 1995, and 1996, the Commissioner
prepared substitutes for returns for those years. A return
3 The minimum amount exception under sec. 6012(a)(1)(A)(i)
does not apply to petitioner for any subject taxable year, as
petitioner’s income exceeded the minimum amount.
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