-28-
return for taxable year 2000, we reject petitioner’s uncorrobo-
rated and questionable testimony that on August 10, 2001, he
mailed petitioner’s Form 1040 for 2000 to respondent by deposit-
ing such form in a mailbox.11
Based upon our examination of the entire record before us,
we find that respondent has carried respondent’s burden of
production under section 7491(c) with respect to the addition to
tax under section 6651(a)(1) that respondent determined in the
notice.
Petitioner introduced no evidence and advances no argument
that his failure to file a return for 2000 was due to reasonable
cause, and not willful neglect.
Based upon our examination of the entire record before us,
we find that petitioner has failed to carry his burden of showing
that his failure to file a return for taxable year 2000 was due
to reasonable cause, and not willful neglect. Based upon that
10(...continued)
introduced respective Forms 3050, Certification of Lack of Record
(Forms 3050), for petitioner’s taxable years 1995 through 2000
and Ms. Davis’s taxable years 1995, 1996, 1998, 1999, and 2000.
Absent a showing of some irregularity in such Forms 3050, which
petitioner has not made, we may rely on such forms. See, e.g.,
Davis v. Commissioner, 115 T.C. 35, 40-41 (2000).
11It is noteworthy that petitioner, an attorney, was aware
of the importance of using certified mail in connection with
mailing important documents. Indeed, petitioner sent the June 7,
2002 letter notifying State Auto of petitioner’s insurance claim
by certified mail, return receipt requested.
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 NextLast modified: May 25, 2011