Michael J. Barkley - Page 18

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               Respondent has met his burden of production under section              
          7491(c) because petitioner admits, and the record clearly                   
          establishes, that petitioner failed to file his 1998 tax return             
          by the due date.  Consequently, petitioner was obligated to prove           
          that he was not liable for the addition to tax under section                
          6651(a)(1).  This he failed to do.                                          
               Petitioner testified that he did not prepare and file his              
          1998 return timely because he had fallen behind in maintaining              
          his books and records.  Petitioner attributed this to the burden            
          of coping with Mrs. Barkley’s physical deterioration and mental             
          lapses, the overtime that Pacific Bell required him to work, the            
          time he spent operating the apartment, and his own depression.              
          While caring for Mrs. Barkley certainly required a significant              
          portion of petitioner’s time, we note that petitioner no longer             
          worked for Pacific Bell during 1998.  During 1998, petitioner               
          began to attend school in addition to managing the apartment                
          complex and caring for his spouse.                                          
               Proof that a taxpayer worked long hours and was too busy to            
          file a timely return is insufficient to establish reasonable                
          cause under section 6651(a).  Howe v. Commissioner, T.C. Memo.              
          2000-291.  Moreover, petitioner has a history of filing                     
          delinquent income tax returns that predates the diagnosis of his            
          spouse’s disability.  Because petitioner introduced no evidence             
          of any legally sufficient reason for his failure to file a timely           

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