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addition to tax pursuant to section 6651(a)(1). 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.
Petitioners signed the 1997 return on April 14, 1999. We
conclude that respondent satisfied his burden of production
regarding this issue. Thus, petitioners must come forward with
evidence sufficient to persuade the Court that respondent’s
determination is incorrect or that an exception applies. See
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933); see
Higbee v. Commissioner, supra at 447.
Petitioners presented no evidence that they timely filed a
return for 1997 or that their failure to file was due to
reasonable cause and not due to willful neglect. We hold that
petitioners are liable for the addition to tax pursuant to
section 6651(a)(1).
In reaching all of our holdings herein, we have considered
all arguments made by the parties, and, to the extent not
mentioned above, we find them to be irrelevant or without merit.
To reflect the foregoing,
Decision will be
entered for respondent.
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