John and Yoon Ja Biazar - Page 10

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               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              









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