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Mr. Quarterman. Because petitioner has failed to introduce
“credible evidence” of a joint bank account, she retains the
burden of proof with respect to the propriety of attributing one-
half the interest to Mr. Quarterman. See sec. 7491(a)(1).
In fact, the available evidence suggests that the interest
was paid to petitioner. In the notice, respondent refers to 3
Forms 1099 INT issued by the bank, which list interest payments
of $49, $99, and $131 as “paid to Ozie R. M. Quarterman”. In
addition, the 1995 Form 1040, on line 8a and on Schedule B, line
4, lists $900 of taxable interest,9 which suggests that
respondent has, in fact, sought to tax only that portion of the
total 1995 interest that was separately paid to petitioner.
Lastly, in response to a question by counsel for respondent,
petitioner admitted during the trial that she received $279 of
interest from the bank.
Therefore, we sustain respondent’s inclusion of $279 of
interest in petitioner’s 1995 income.
IV. Respondent’s Section 6651(a) Determination
Section 6651(a)(1) provides for an addition to tax in the
event a taxpayer fails to file a timely return (determined with
9 We may treat the referenced entries on the 1995 Form 1040
as an admission by petitioner that she, Mr. Quarterman, or both
combined received $900 of interest income in 1995 even though we
conclude (see supra n.6 and infra n.12) that that return is not a
valid return for purposes of various provisions of the Internal
Revenue Code. See Mendes v. Commissioner, 121 T.C. 308, 325 n.14
(2003).
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