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Petitioner’s 2001 return was due on April 15, 2002. He
stipulated that the 2001 return was faxed to respondent January
7, 2005, after the notice of deficiency was issued. At trial,
Mrs. Cooper blamed their accountant for not preparing their
return timely. However, it appears from the record that
petitioner did not timely provide the accountant with the
relevant information with which he could prepare the return.
Under section 6651(g)(2), a return the IRS prepared under
section 6020(b) is treated as “the return filed by the taxpayer
for purposes of determining the amount of the addition” under
section 6651(a)(2). See Spurlock v. Commissioner, T.C. Memo.
2003-124. Respondent prepared an SFR for 2001 that meets the
requirements of section 6020(b).
Respondent has satisfied his burden of producing evidence to
show the additions to tax are appropriate. Petitioner has failed
to show that he had reasonable cause for failing to timely file
the 2001 return or for failing to pay the tax. Respondent’s
determination as to the section 6651(a)(1) and (2) additions to
tax is sustained.
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