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preponderance of evidence in the record. We find that respondent
has carried his burden of production and burden of proof, insofar
as either is placed upon him.
1. Failure To File Timely Tax Returns
Section 6651(a)(1) imposes an addition to tax for failing to
file a required return on or before the specified filing date
unless the failure “is due to reasonable cause and not due to
willful neglect”. Sec. 6651(a)(1). The amount of the addition
to tax is a percentage of the amount of tax required to be shown
on the return. Id.
Petitioner has stipulated that he filed no income tax return
for any year at issue. In his petition, however, petitioner
assigns error to respondent’s determination of a section
6651(a)(1) addition to tax in the notice of deficiency and
alleges, as the basis for this assignment of error, that he “did
not have gross income in an amount sufficient to require him to
file a return of income tax for the taxable years” at issue.
Similarly, in his reply to respondent’s amended answer,
petitioner assigns error to respondent’s asserted increased
section 6651(a)(1) addition to tax, alleging that he was “not
required to file a return of federal income tax”.
We have previously concluded that, for each year at issue,
petitioner had gross income; the amounts were sufficiently large
that petitioner was required to file a tax return each year. See
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