Howard Dysle - Page 10

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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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