- 22 -
than $500.18 Sec. 6654(e)(1). Second, the addition is not
applicable if the individual’s tax for the preceding taxable year
was zero. Sec. 6654(e)(2).
B. Discussion
1. Respondent’s Section 6651(a)(1) Determinations
We have already concluded, in the context of petitioners’
limitations defense, that the disclaimer statement attached to,
and the alteration of the jurat of, Dr. Trowbridge’s initial 1996
Form 1040 rendered that Form 1040 invalid. Since Dr. Trowbridge
attached a substantially identical disclaimer statement to, and
similarly altered the jurat of, his initial 1997 Form 1040, we
conclude as well that Dr. Trowbridge’s initial 1997 Form 1040 is
not a valid return.
In addition to introducing at trial Dr. Trowbridge’s
(invalid) initial 1996 and 1997 Forms 1040, respondent produced
evidence that Dr. Trowbridge did not submit to the IRS any other
document purporting to be a return for 1996 or 1997 until January
2000. Respondent therefore produced evidence that Dr. Trowbridge
did not timely file Federal income tax returns for 1996 and 1997
and that each such failure continued for more than 4 months. In
the absence of any conflicting or exculpatory evidence (e.g.,
evidence of reasonable cause or lack of willful neglect on the
18 Effective for taxable years beginning after Dec. 31,
1997, the threshold amount is $1,000. Taxpayer Relief Act of
1997, Pub. L. 105-34, sec. 1202(a), 111 Stat. 994.
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