- 8 -
1999. Indeed, petitioner testified at trial that he allegedly
mailed his return to respondent on September 3, 1999, after the
due date as extended. Accordingly, respondent met his burden of
production for the section 6651(a)(1) addition to tax.
Petitioner did not present any persuasive evidence that his
failure to timely file a return was due to reasonable cause and
not due to willful neglect. See Higbee v. Commissioner, supra at
446-447. Accordingly, petitioner is liable for the section
6651(a)(1) addition to tax for 1998.
C. Conclusion
We have considered all of petitioner’s arguments, and, to
the extent that we have not specifically addressed them, we
conclude that they are without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect our disposition of the disputed issues, as well
as the parties’ concessions,6
Decision will be entered
under Rule 155.
6 Presumably, respondent will afford petitioner the
applicable joint filing tax rate in recomputing the deficiency.
See supra note 4.
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