- 18 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011