- 10 -
B. Section 6651(a)(1)
Respondent determined that petitioners are liable for an
addition to tax pursuant to section 6651(a)(1) for 1995, 1996,
and 1997. Section 6651(a)(1) imposes an addition to tax for
failure to file a return on the date prescribed (determined with
regard to any extension of time for filing), unless such failure
is due to reasonable cause and not due to willful neglect.
1. 1995
Petitioners signed their 1995 tax return on July 3, 1997,
and respondent received their 1995 return on July 14, 1997.
Accordingly, respondent met his burden of production for the
section 6651(a)(1) addition to tax for 1995. Petitioners have
not established that their failure to timely file for 1995 was
due to reasonable cause. See Higbee v. Commissioner, supra at
446-447. Accordingly, petitioners are liable for the section
6651(a)(1) addition to tax for 1995.
2. 1996 and 1997
Petitioners’ 1996 and 1997 returns submitted to the Court
bear no “received” stamp, and the date block is blank. No other
evidence was submitted regarding when these returns were filed.
We conclude that respondent has failed to meet his burden of
production for the section 6651(a)(1) addition to tax for 1996
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011