Kenneth E. Gilmore - Page 16

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          Petitioner testified he “filed a return every year”, including              
          one for tax year 1996, which he mailed on August 15, 1997.                  
          However, he did not provide any supporting documentary evidence,            
          such as a certified mail receipt,9 to establish he filed the                
          return on that date.  Nor did petitioner provide any evidence to            
          establish he had reasonable cause for the failure to timely                 
          file.10  Respondent’s determination as to the addition to tax               
          under section 6651(a) is sustained.                                         
          4.  Addition to Tax Under Section 6654(a) for Failure To Pay                
          Estimated Tax                                                               
               Section 6654(a) provides for an addition to tax “in the case           
          of any underpayment of estimated tax by an individual”.  This               
          addition to tax is mandatory unless petitioner shows that one of            
          the statutorily provided exceptions applies.  See sec. 6654(e);             
          Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980).  There is            
          no exception for reasonable cause or lack of willful neglect.               
          Estate of Ruben v. Commissioner, 33 T.C. 1071, 1072 (1960).                 
               Petitioner did not remit any estimated tax payments for 1996           


               9   If a taxpayer sends a return “by registered mail or                
          certified mail, proof that the * * * [return] was properly                  
          registered or that a postmark certified mail sender’s receipt was           
          properly issued * * * shall constitute prima facie evidence that            
          the * * * [return] was delivered”.  Sec. 301.7502-1(d), Proced. &           
          Admin. Regs.                                                                
               10   Respondent has the burden of production.  Sec. 7491(c).           
          The burden of showing reasonable cause under sec. 6651(a) remains           
          on petitioner.  Higbee v. Commissioner, 116 T.C. 438, 446-448               
          (2001).                                                                     




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