- 15 -
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).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011