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and was nevertheless unable to file the return within the
prescribed time”. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs.;
see also United States v. Boyle, 469 U.S. 241, 243 (1985). The
Commissioner has the burden of production with respect to the
liability of any individual for an addition to tax under section
6651(a)(1). Sec. 7491(c). The burden of showing reasonable
cause under section 6651(a) remains on petitioner. Higbee v.
Commissioner, 116 T.C. 438, 446-448 (2001).
In the present case, respondent met his burden of production
with respect to the addition to tax under section 6651(a)(1).
Petitioner did not file a return for the 2000 taxable year. Nor
did petitioner provide any evidence to establish she had
reasonable cause for the failure to timely file. Respondent’s
determination as to this issue is sustained.
Addition to Tax Under Section 6654
Section 6654(a) provides for an addition to tax “in the case
of any underpayment of estimated tax by an individual”. The
amount of the underpayment is the excess of the “required
installment” over the amount (if any) of the installment paid on
or before the due date for the installment. Sec. 6654(b)(1).
The amount of the required installment, in turn, is 25 percent of
the required annual payment, which is the lesser of (1) 90
percent of the tax shown on the return for the taxable year (or,
if no return is filed, 90 percent of the tax for such year), or
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