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affg. per curiam T.C. Memo. 1969-159; Tokarski v. Commissioner,
87 T.C. 74, 77 (1986).
Additionally, petitioner’s testimony regarding the 1996
return that he claims to have mailed in August 1997 suggests that
this return was never received by respondent. Petitioner
testified that a $500 check he included with the 1996 return he
claimed to have mailed in August 1997 was never cashed or
returned to him. Furthermore, shortly before trial, in a filing
with the Court, petitioner averred that his original return for
1996 was dated April 19, 1999, and was mailed to the IRS on or
about April 20, 1999.
Petitioner did not call his accountant, who prepared his
1996 return, as a witness. We infer that the accountant’s
testimony would not have been favorable to petitioner. Wichita
Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946),
affd. 162 F.2d 513 (10th Cir. 1947).
We conclude petitioner did not timely file his 1996 return.
Petitioner offered no evidence that his failure to timely file
was due to reasonable cause and not due to willful neglect. We
conclude that petitioner is liable for an addition to tax
pursuant to section 6651(a)(1).
Checks Allegedly Not Applied to Petitioner’s Account
Petitioner claims that certain checks he submitted to the
IRS were not credited to his account. Respondent argues that
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