Janet L. Pickering - Page 8

                                        - 7 -                                         
          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             






Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011