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taxpayer’s failure to file the return was due to reasonable cause
and not due to willful neglect. Sec. 6651(a)(1) and (2).
Respondent has introduced evidence sufficient to establish
the appropriateness of imposing additions to tax under section
6651(a)(1) and (2). See Higbee v. Commissioner, 116 T.C. 438,
446 (2001). Petitioner’s 1998 return was filed December 13,
2000, well after its statutory due date of April 15, 1999, and no
application for extension of the filing due date was filed. The
return showed a balance due of $2,748, but petitioner did not
remit payment with the return, and the outstanding balance
remains unpaid.
Thus, petitioner is liable for additions to tax for filing a
delinquent return and failing to pay the tax due unless she can
attribute her failures to reasonable cause and not willful
neglect. There are several established principles that operate
against petitioner. First, a taxpayer cannot rely upon his or
her spouse to file a return or pay a tax due for purposes of
excusing the taxpayer from section 6651 liability. See James v.
Commissioner, T.C. Memo. 1980-99. Second, even though petitioner
did not actually know about the income from Premium Fresh Juice,
she is required to file a return and pay taxes based upon her
share of community income. See United States v. Mitchell, 403
U.S. at 196-197. Consequently, petitioner cannot attribute her
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