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After filing the petition, petitioner prepared returns for
the 1997, 1998, and 1999 taxable years and then sent them via
certified mail to respondent’s New Jersey Appeals Office in an
envelope bearing a postmark date of “December 10, 2003”.
Petitioner did not remit any payment with these returns.
Respondent received and accepted the returns as filed on
December 11, 2003. The 1997 return reported “total tax” of
$30,087. The 1998 return reported “total tax” of $30,234. The
1999 return reported “total tax” of $52,625. The amounts
reflected on the returns provided the bases for the increased
deficiencies for the 1998 and 1999 taxable years and the
correlative increased additions to tax under section 6651(a)(1)
and section 6654.
Petitioner contends that he should not be liable for the
additions to tax under section 6651(a)(1) because his failure to
file his returns for the 1997, 1998, and 1999 taxable years was
due to reasonable cause and not due to willful neglect.
Specifically, petitioner contends that his health problems and
those of his spouse should relieve him of any liability under
section 6651(a)(1).
Discussion
The Commissioner bears the burden of proof in respect of any
increased additions to tax. Beck Chem. Equip. Corp. v.
Commissioner, 27 T.C. 840, 856 (1957). The Commissioner also has
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